**Executive Summary**
This corrigendum, issued by the Ministry of Finance (Central Board of Direct Taxes) on April 10, 2026, corrects technical errors in the previously published notification G.S.R. 229(E) dated March 30, 2026. It modifies specific formulas and references within Schedule CG and Schedule UD of the Income-tax rules. These amendments are effective immediately to ensure the accuracy of tax reporting schedules.
**Key Points / Main Content**
**Amendments to Schedule CG (Capital Gains)**
* **Formula Correction:** On page 107, in row A8, the mathematical expression has been corrected.
* **Substitution:** The text "(A8a A8b + A8c)" is replaced with "(A8a + A8b + A8c)" to include the missing addition operator.
**Amendments to Schedule UD (Unabsorbed Depreciation)**
* **Reference Updates:** On page 119, in row v, corrections have been made to columns (4) and (5).
* **Numerical Correction:** The reference to "(3xvi of BFLA)" is substituted with "(3xv of BFLA)".
* **Numerical Correction:** The reference to "(4xvi of BFLA)" is substituted with "(4xv of BFLA)".
**Impact Analysis**
**Taxpayers and Tax Practitioners**
**Impact**
Individuals or entities filing Income Tax Returns involving Capital Gains (Schedule CG) and Unabsorbed Depreciation (Schedule UD) are affected by changes to calculation formulas and row references.
**Action Required**
Stakeholders must use the corrected formula (A8a + A8b + A8c) and updated row references (3xv and 4xv) when preparing tax computations and filing returns to ensure compliance and avoid processing errors.
**Tax Software Developers and Service Providers**
**Impact**
Developers of tax preparation and e-filing software must ensure their systems reflect the updated technical specifications.
**Action Required**
Software logic and validation schemas must be updated to incorporate the corrected mathematical operators in Schedule CG and the revised references in Schedule UD.
Key Entities Referenced
Central Board of Direct Taxes (CBDT): The primary regulatory authority under the Ministry of Finance responsible for administering direct tax laws and issuing this corrigendum.
Income-tax: The specific regulatory domain and body of rules being amended by the corrigendum.
Schedule CG: A specific component of the income tax reporting framework (Capital Gains) targeted for typographical corrections.
Schedule UD: A specific component of the income tax reporting framework (Unabsorbed Depreciation) targeted for typographical corrections.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10042026-271700
xxxGIDHxxx
CG-DLxx-ExG-I1D0E0x4x2x0 26-271700
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 245] नई दिल्ली, िुक्रिार, अप्रलै 10, 2026/चत्रै 20, 1948
No. 245] 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. 265(अ).— भारत सरकार, जित्त मत्रं ालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) के रािपत्र, भारत के
रािपत्र में प्रकािनार्ड, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित अजधसचू ना धाररत सं. सा.का.जन. 229(अ), दिनाकं
30 माचड, 2026 में :-
(i) पृष्ठ संख्या 107 पर, अनुसचू ी सीिी में, पंजि क8 में, िब्ि और अक्षर "(क8क क8ख+ क8ग)" के स्ट्र्ान पर िब्ि "(क8क +
क8ख + क8ग)" प्रजतस्ट्र्ाजपत दकए िाएंगे;
(ii) पृष्ठ संख्या 119 पर, अनसु ूची यडू ी में, पंजि v में, स्ट्तंभ (4) और (5) के अंतगडत, अंकों और अक्षरों "(बीएफएलए का 3xvi)"
और "(बीएफएलए का 4xvi)" के स्ट्र्ान पर, अंक और अक्षर "(बीएफएलए का 3xv)" और "(बीएफएलए का 4xv)"
प्रजतस्ट्र्ाजपत दकए िाएँगे।
[अजधसूचना सं. 60/2026/फा. सं. 370142/8/2026-टीपीएल]
प्रिीप िमाड, उप सजचि
2593 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 10th April, 2026
INCOME-TAX
G.S.R. 265(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. 229(E), dated 30th March, 2026:––
(i) at page number 107, in Schedule CG, in row A8, for the words and letters “(A8a A8b + A8c)”, the words “(A8a
+ A8b + A8c)” shall be substituted;
(ii) at page number 119, in Schedule UD, in row v, under the column (4) and (5), for the figures and letters “(3xvi of
BFLA)” and “(4xvi of BFLA)”, the figures and letters “(3xv of BFLA)” and “(4xv of BFLA)” shall be substituted.
[Notification No. 60/2026/F. No. 370142/8/2026-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.