The Central Board of Direct Taxes, under the Ministry of Finance, issued Notification No. 52/2026 dated 30 March 2026, introducing the Income-tax (Ninth Amendment) Rules, 2026. Exercising powers under Section 139(8A) read with Section 295 of the Income-tax Act, 1961, the amendment inserts a new Form ITR-U in Appendix II of the Income-tax Rules, 1962. ITR-U is designed for filing updated returns, enabling taxpayers to rectify omissions or errors in previously filed returns. The rules come into force from the date of publication and reflect the government’s continued effort to enhance voluntary compliance. By formalizing the updated return mechanism, the amendment promotes transparency, reduces litigation, and allows taxpayers an opportunity to correct disclosures while aligning with evolving tax administration practices and compliance frameworks.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 52/2026-Income | Dated: 30th March, 2026
G.S.R. 233(E).— In exercise of the powers conferred by sub-section (8A) of section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2026.
(2) They shall come into force with effect from the date of publication.
2. In the Income-tax Rules, 1962, in Appendix-II, after the ITR-A, the following Form ITR-U (ITR for updated return) shall be inserted, namely: —
[Notification No. 52/2026/F.No. 370142/13/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note.- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Part II, Section 3, subsection(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 232 (E), dated the 30th March, 2026.
