CBDT issued corrigendum to the Notification related to Income-tax rules and forms

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 16th April, 2026

INCOME-TAX

G.S.R. 286(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. 198(E), dated 20th March, 2026:––

1. At page 1664, in rule 165, in marginal heading after “read with”, for the words, brackets and figure “sub-section (2) of said section”, figures and brackets “263(2)” shall be substituted;
2. At page 1711, in rule 229, omit “(1)”;
3. At page 1752, in rule 243, for “section 242”, substitute “rule 242”;
4. At page 1752, in rule 243, for “section 244”, substitute “rule 244”;
5. At page 1814, in Notes, for “A-1-1”, substitute “A-1”;
6. At page 1815, in Notes, for “A A-6”, substitute “A-6”;
7. At page 1847, in Notes, renumber “6., 7., 8., 9.” as “1., 2., 3., 4.” respectively;
8. At page 1954 & 1958, in Verification by an accountant, replace “my/our” with “my”;
9. At page 1974–1975 (RPM, CPM, TNMM, CUP), correct spelling errors such as “adjustme t”, “befor”, “Particula s” to proper words like “adjustment”, “before”, “Particulars”;
10. At page 2003, in Part B, Sl. No. 11, replace “Note 5.A-3” with “Note 4.A-3”;
11. At page 2006, in Note 1, replace “specified fund or stock broker” with “constituent entity or group name”;
12. At page 2009, substitute Sl. No. 7 with:
    “Details of the parent entity of the international group:
    Name | Address | Country of residence”;
13. At pages 2020–2024 (Annexures A-2 & A-5), renumber clauses (x), (xi), etc. to (i), (ii), etc.;
14. At page 2028, remove incorrect numbering after 7, 8, and 9;
15. At pages 2047, 2051, 2057:
    Replace contact field with: “Contact Number: Country Code Number”;
16. At multiple pages, replace “PAN/Aadhaar” with “PAN” and remove Aadhaar columns wherever specified;
17. At page 2058, replace “securitization trust” with “Venture Capital Company or Venture Capital Fund”;
18. At page 2072, replace “my/our*” with “my”;
19. At pages 2084–2086, renumber clauses (k) to (t) and (u) to (dd) as (a) to (j);
20. At pages 2159–2161, restructure headings (General, Application Details, etc.) from Roman numerals (VII–XVI) to (I–X);
21. At various pages (2162–2223), renumber clauses (iii), (iv), etc. to (i), (ii), etc.;
22. At page 2227, remove the phrase “Notes for the systems and its entries”;
23. At page 2401, remove Aadhaar fields in Part B;
24. At page 2413, correct numbering from “A.1.3” to “A.1.4”;
25. At page 2456 & 2475, replace “my/our” with “my”;
26. At page 2472, substitute Sl. No. 11 with:
    “Whether all the units of the specified fund are held by non-residents (other than sponsor/manager): Yes/No”;
27. At page 2474, remove words “of the specified fund”;
28. At pages 2498–2500, renumber notes (9–18) to (1–6).

[Notification No. 64/2026 / F. No. 370142/41/2025-TPL]

PANKAJ JINDAL
Joint Secretary

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