**Executive Summary**
This corrigendum, issued by the Central Board of Direct Taxes (CBDT) on April 10, 2026, provides technical amendments to the notification G.S.R. 231(E) dated March 30, 2026. The document outlines specific corrections to various income tax schedules and form parts, including the omission of rows, insertion of new sub-rows, and correction of cross-references. These updates are effective immediately for the purposes of accurate tax reporting and documentation.
**Key Points / Main Content**
**Modifications to Schedule CG (Capital Gains)**
* **Row Omissions:** Row items A(4)(a)(i) and A(4)(a)(ii) on page 64 are now omitted.
* **New Sub-row Insertion:** A new sub-row (8) is inserted under row A for "Pass Through Income/Loss in the nature of Short Term Capital Gain," requiring the use of schedule PTI (A8a + A8b + A8c).
* **Deletions and Substitutions:** Sub-row ‘a’ under row B9 is deleted, and the reference "B12a" in row E is substituted with "B11a."
**Formatting and Cell Adjustments**
* **Schedule-I:** Greyed cells under columns (14) and (15) for row 2024-25 are interchanged with blank cells for row 2025-26.
* **Schedule OS:** Grey shading is removed from blank cells under columns “upto 15/6” and “from 16/6 to 15/9” in row 10(3b).
* **Schedule-CYLA:** Under Sl. No. xiv, greyed cells under column (4) are interchanged with blank cells under column (5).
**Reference Updates in Part B-TI (Computation of Total Income)**
* **Schedule CYLA References:** In Part B1 (row 12) and Part B3 (row 8), references to "(total of 2xv, 3xv and 4xv of Schedule CYLA)" are corrected to read "(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)."
**Impact Analysis**
**Stakeholder: Taxpayers and Tax Professionals**
**Impact**
Individuals and entities filing income tax returns are affected by changes in the categorization of short-term capital gains and updated row references in the computation sections.
**Action Required**
Taxpayers must ensure that their tax computations and filings for the relevant period utilize the updated row identifiers and that pass-through income is reported according to the newly inserted sub-row (8) in Schedule CG.
**Stakeholder: Tax Software Developers and E-filing Authorities**
**Impact**
The digital infrastructure for tax filing must be adjusted to accommodate the interchange of greyed/blank cells and the removal of specific rows to prevent validation errors.
**Action Required**
Software systems and e-filing utilities must be updated to reflect the omitted rows in Schedule CG and the corrected cross-references in Part B-TI.
Key Entities Referenced
Central Board of Direct Taxes (CBDT): The primary regulatory body under the Ministry of Finance responsible for issuing this corrigendum regarding income tax notifications.
Notification G.S.R. 231(E): The original notification dated March 30, 2026, which this document amends to correct errors in specific tax schedules and rows.
Ministry of Finance: The central government ministry overseeing the Department of Revenue and tax policy implementation in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-10042026-271704
xxxGIDHxxx
CG-DLxx-ExG-I1D0E0x4x2x0 26-271704
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 247] नई दिल्ली, िुक्रिार, अप्रलै 10, 2026/चत्रै 20, 1948
No. 247] 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. 267(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. 231(अ),
दिनांक 30 माच,ड 2026 म ें:-
(i) पृष्ठ संख्या 52 पर, अनुसूची-1 म,ें पंजि 2024-25 के स्ट्तंभ (14) और (15) के अंतगडत ग्र े रंग िाले कक्षों को पंजि
2025-26 के स्ट्तंभ (14) और (15) के अंतगडत ररि कक्षों स ेबिल दिया िाएगा।
(ii) पृष्ठ संख्या 64 पर, अनुसूची सीिी में, पंजि मि क(4)(क)(i) और पंजि मि क(4)(क)(ii) को हटा दिया िाएगा;
(iii) पृष्ठ संख्या 65 पर, अनुसूची सीिी के, पंजि क के अंतगडत, उप-पंजि (8) के स्ट्र्ान पर जनम्नजलजखत उप-पंजि िोडी
िाएगी, अर्ाडत,् -
2595 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
8 अल्पकाजलक पूंिीगत लाभ की प्रकृजत में आय/हाजन का हस्ट्तांतरण, (अनुसूची पीटीआई भरें) (क8क + क 8क क 8
+ क8ग )
(iv) पृष्ठ संख्या 68 पर, अनुसूची-सीिी म,ें पंजि ख9 के अंतगतड , एक उप-पंजि 'क' को हटा दिया िाएगा।
(v) पृष्ठ संख्या 70 पर, अनुसूची-सीिी म,ें पंजि ई म,ें अक्षर और अंक "ख12क" को "ख11क" स े प्रजतस्ट्र्ाजपत दकया
िाएगा।
(vi) पृष्ठ संख्या 74 पर, अनुसूची ओएस म,ें पंजि 10(3ख) म,ें कॉलम "15/6 तक" और "16/6 से 15/9 तक" के अंतगडत
ररि कोष्ठों का ग्र ेरंग हटा दिया िाएगा।
(vii) पृष्ठ संख्या 78 पर, अनुसूची-सीिाईएलए म,ें क्रमांक xiv म,ें (4) के अतं गतड ग्र े कोष्ठों को स्ट्तंभ (5) के अतं गतड ररि
कोष्ठों से बिल दिया िाएगा;
(viii) पृष्ठ संख्या 87 पर, भाग ख-टीआई म,ें भाग ख1 में, पंजि 12 म,ें अंकों और अक्षरों "(अनुसूची सीिाईएलए के 2xv,
3xv और 4xv का योग)" के स्ट्र्ान पर अंक और अक्षर "(अनुसचू ी सीिाईएलए के 2xiv, 3xiv और 4xiv का योग)"
प्रजतस्ट्र्ाजपत दकए िाएंगे।
(ix) पृष्ठ संख्या 89 पर, भाग ख -टीआई म,ें भाग ख3 म,ें पंजि 8 म,ें अंकों और अक्षरों "(अनुसूची सीिाईएलए के 2xv,
3xv और 4xv का योग)" के स्ट्र्ान पर अंक और अक्षर "(अनुसचू ी सीिाईएलए के 2xiv, 3xiv और 4xiv का योग)"
प्रजतस्ट्र्ाजपत दकए िाएंगे।
[अजधसूचना स.ं 62/2026/फा. सं. 370142/10/2026-टीपीएल]
प्रिीप िमाड, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 10th April, 2026
INCOME-TAX
G.S.R. 267(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. 231(E), dated 30th March, 2026:––
(i) at page number 52, in schedule-I, greyed cells under column (14) and (15) of row 2024-25 shall be interchanged
with blanks cells under column (14) and (15) in row 2025-26;
(ii) at page number 64, in schedule CG, row item A(4)(a)(i) and row item A(4)(a)(ii) shall be omitted;
(iii) at page number 65, in schedule CG, under row A, for sub-row (8), the following sub-row shall be inserted,
namely,–
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b
+ A8c) A8
(iv) at page number 68, in schedule-CG, under row B9, one sub-row ‘a’ shall be deleted;
(v) at page number 70, in schedule-CG, in row E, letters and figures “B12a” shall be substituted with “B11a”;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(vi) at page number 74, in schedule OS, in row 10(3b), grey colour of the blank cells under column “upto 15/6” and
“from 16/6 to 15/9” shall be removed;
(vii) at page number 78, in schedule-CYLA, in Sl. No. xiv, greyed cells under (4) shall be interchanged with blank
cells under column (5);
(viii) at page number 87, in Part B-TI, in part B1, in row 12, for the figures and letters “(total of 2xv, 3xv and 4xv of
Schedule CYLA)”, the figures and letters “(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)” shall be substituted;
(ix) at page number 89, in Part B-TI, in part B3, in row 8, for the figures and letters “(total of 2xv, 3xv and 4xv of
Schedule CYLA)”, the figures and letters “(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)” shall be substituted.
[Notification No. 62/2026/F. No. 370142/10/2026-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.