Corrigendum to Notification of Income tax return Form U

**Executive Summary** This document is a corrigendum issued by the Central Board of Direct Taxes (CBDT) under the Ministry of Finance on April 10, 2026. It serves to correct a specific structural error in a previous notification (G.S.R. 233(E)) dated March 30, 2026. The primary action is a textual realignment within "Part A General Information" of the referenced income-tax document to ensure accurate formatting of reporting categories. **Key Points / Main Content** **Correction of Previous Notification** * This notification (G.S.R. 268(E)) amends the original notification G.S.R. 233(E) published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i). * The original notification was dated March 30, 2026. **Structural and Formatting Changes** * The change is specifically located on page number 5 of the original document. * The correction applies to **row (A10)** within the section titled "**Part A General Information**." * The phrase “Wrong heads of income chosen” must now be placed on its own separate line. * This new line must immediately follow the text: “Loss not reported correctly (In case of reduction of loss)”. **Impact Analysis** **Income Tax Department / Central Board of Direct Taxes (CBDT)** **Impact** The department is responsible for the accuracy of statutory forms and notifications. This corrigendum ensures that the reporting categories are distinct and correctly formatted for administrative and processing purposes. **Action Required** The department must update the official gazette records and any digital versions of the tax forms or reporting templates to reflect the line-break change in row (A10). **Taxpayers and Tax Professionals** **Impact** Stakeholders who utilize the "General Information" section of the relevant income tax forms are affected by how categories like "Wrong heads of income chosen" are presented. **Action Required** Taxpayers and practitioners should note the updated structure of row (A10) to ensure that the correct reporting reasons are selected and clearly understood during the filing or review process.

Key Entities Referenced