**Executive Summary**
This corrigendum, issued by the Central Board of Direct Taxes on April 10, 2026, amends the previously published notification G.S.R. 226(E) dated March 30, 2026. The document outlines specific technical corrections to Income Tax Return forms ITR-1 and ITR-4. These changes involve the substitution of tax payment schedules and the rectification of numbering and typographical errors within the forms.
**Key Points / Main Content**
**Amendments to Form ITR-1**
* **Substitution of Schedule-IT:** The existing Schedule-IT on page 19 is replaced with a revised version titled "Details of Advance Tax and Self-Assessment Tax payments."
* **Data Requirements:** The new schedule requires the disclosure of the BSR Code, Date of Deposit, Serial Number of Challan, and the total Tax paid across designated rows (R1, R2).
**Amendments to Form ITR-4**
* **Renumbering of Sub-rows:** In Part B (Gross Total Income) under Schedule Salary (row B2), the second instance of sub-row (ii) is renumbered as sub-row (iii) to ensure sequential accuracy.
* **Typographical Correction:** In Part B, row B2, sub-row (iv), item-a, the letters “Iva” are substituted with the lowercase letters “iva.”
**Impact Analysis**
**Income Taxpayers (Individuals and Entities using ITR-1 and ITR-4)**
**Impact**
Taxpayers filing these specific forms are affected by changes in how tax payment details are structured and how specific rows are labeled.
**Action Required**
Taxpayers must ensure they use the updated format for Schedule-IT when reporting advance tax and self-assessment tax and follow the corrected row numbering in Form ITR-4.
**Tax Professionals and Software Developers**
**Impact**
Professionals managing tax compliance and developers of tax preparation software must account for these technical corrections to ensure filings are valid and compliant with the updated gazette notification.
**Action Required**
Software providers must update their digital tax filing templates to reflect the new Schedule-IT structure and the renumbered sub-rows in Form ITR-4. Tax practitioners should review the corrigendum to ensure accurate data entry for their clients.
Key Entities Referenced
Central Board of Direct Taxes (CBDT): The primary regulatory body under the Ministry of Finance responsible for the administration of direct tax laws in India.
Notification G.S.R. 226(E): The original policy document dated March 30, 2026, which is being amended by this corrigendum.
Income-tax: The specific field of law and regulatory subject matter to which the corrigendum applies.
Form ITR-1: An income tax return form for individuals, specifically modified by this document to substitute 'Schedule-IT' regarding tax payments.
Form ITR-4: An income tax return form for presumptive income, modified here to renumber rows and correct literal errors in Part B.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10042026-271717
xxxGIDHxxx
CG-DLxx-ExG-I1D0E0x4x2x0 26-271717
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 242] नई दिल्ली, िुक्रिार, अप्रलै 10, 2026/चत्रै 20, 1948
No. 242] NEW DELHI, FRIDAY, APRIL 10, 2026/CHAITRA 20, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
िजु िपत्र
नई दिल्ली, 10 अप्रलै , 2026
आय-कर
सा.का.जन. 262(अ).— भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड के रािपत्र, भारत
के रािपत्र में प्रकािनार्ड, असाधारण, भाग II, खडं 3, उपखडं (i) म ें प्रकाजित अजधसूचना धाररत सं. सा.का.जन. 226(अ),
दिनांक 30 माच,ड 2026 म ें:-
2590 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(i) पृष्ठ संख्या 19 पर, प्ररुप आईटीआर-1 में, अनुसूची-आईटी के स्ट्र्ान पर जनम्नजलजखत अनुसूची-आईटी प्रजतस्ट्र्ाजपत की
िाएगी, अर्ाडत,् -
अनुसूची-आईटी में अजिम कर और स्ट्ि-मल्ू यांकन कर भगु तानों का जििरण िाजमल ह।ै
बीएसआर कोड िमा करने की तारीख चालान का क्रमांक कर भुगतान
कॉलम(1) कॉलम(2) कॉलम(3) कॉलम(4)
आर
1
आर
2
(ii) पृष्ठ संख्या 21 पर, प्ररुप आईटीआर-4 में, भाग ख (सकल कुल आय) में, अनुसूची िेतन के अंतगतड , पंजि ख2 में,
उप-पंजि (ii) के बाि, उप-पंजि (ii) को उप-पंजि (iii) के रूप में पुनः क्रमांदकत दकया िाएगा;
(iii) पृष्ठ संख्या 21 पर, प्ररुप आईटीआर-4 म,ें भाग ख म,ें पंजि ख2 म,ें उप-पंजि (iv) म,ें मि-क म,ें अक्षरों "Ivक" के स्ट्र्ान
पर, अक्षर "ivक" प्रजतस्ट्र्ाजपत दकए िाएंगे।
[अजधसूचना स.ं 57/2026/फा. सं. 370142/5/2026-टीपीएल]
प्रिीप िमा,ड उप सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 10th April, 2026
INCOME-TAX
G.S.R. 262(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue
(Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i),
vide number G.S.R. 226(E), dated 30th March, 2026:––
(i) at page number 19, in Form ITR-1, for Schedule-IT, the following schedule-IT shall be substituted, namely,––
Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
BSR Code Date of Deposit Serial Number of Challan Tax paid
Col(1) Col(2) Col(3) Col(4)
R1
R2
(ii) at page number 21, in Form ITR-4, in Part B (Gross Total Income), under Schedule Salary, in row B2, after
sub-row (ii), sub-row (ii) shall be renumbered as sub-row (iii);
(iii) at page number 21, in Form ITR-4, in Part B, in row B2, in sub-row (iv), in item-a, for the letters “Iva”, the letters
“iva” shall be substituted.
[Notification No. 57/2026/F. No. 370142/5/2026-TPL]
PRADEEP SHARMA, Dy. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.