The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, issued a corrigendum to Notification No. 63/2026 concerning Income Tax Return Form U. The amendment corrects a formatting issue in Part A (General Information), ensuring that the phrase “Wrong heads of income chosen” is presented as a separate line following “Loss not reported correctly (in case of reduction of loss).” This clarification improves the structure and readability of Form U without altering its substantive provisions. The corrigendum aims to eliminate ambiguity, enhance accuracy in reporting errors, and ensure smoother compliance for taxpayers filing updated income tax returns.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 63/2026-Income Tax | Dated: 10th April, 2026
G.S.R. 268(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. 233(E), dated 30th March, 2026:–
(i) at page number 5, in Part A General Information, in row (A10) and the entries relating thereto, the words “Wrong heads of income chosen” shall be placed in a separate line following the words “Loss not reported correctly (In case of reduction of loss)”.
[Notification No. 63/2026/F. No. 370142/13/2026-TPL]
PRADEEP SHARMA, Dy. Secy.
