Corrigendum to Notification of Income tax return Form 6 (ITR 6)

The Central Board of Direct Taxes (CBDT) issued a corrigendum to Notification No. 61/2026 to rectify multiple typographical, clerical, and structural errors in various schedules and parts of the notified income tax forms. The corrections include substituting incorrect words, figures, and references across sections such as Balance Sheet (Part A-BS), Profit & Loss (Part A-P&L), Schedule BP, Schedule CG, Schedule 112A, Schedule 115AD, Schedule UD, and Schedule MATC. Key changes involve correcting “Equity” spelling, revising row numbering, inserting a new sub-row for pass-through short-term capital gains, omitting certain redundant fields, and aligning cross-references accurately. These amendments do not alter substantive tax provisions but ensure clarity, internal consistency, and accuracy in reporting requirements. The corrigendum aims to streamline compliance, reduce ambiguity, and facilitate error-free filing of income tax returns by taxpayers and professionals.

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

Notification No. 61/2026-Income Tax | Dated: 10th April, 2026

G.S.R. 266(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. 230(E), dated 30^th March, 2026:––

i. at page number 100, in Part A – BS, in vertical heading under column 1, the word “QUITY” shall be substituted by word “EQUITY”;

ii. at page number 111, in Part A – P & L, after row 15, the words “DE” shall be substituted by figures “16”;

iii. at page number 125, in schedule BP, in row 37, figures and letter “36 + 36x” shall be substituted with figures and letter “35 + 36x”;

iv. at page number 131, in schedule CG, under row A, for sub-row (8), the following sub-row shall be inserted, namely,–

v. at page number 132, in schedule CG, row item B(4)(i) and row item B(4)(ii) shall be omitted;

vi. at page number 134, in schedule CG, in row B(A), words and figures “sl. no. 1aii”, shall be substituted with words and figures “sl. no. 1aiii”;

vii. at page number 135, in Schedule CG, in Part E, the words and letters “B12a” shall be substituted with words and letters “B11a”;

vii. at page number 136, in schedule-112A, column (1b) shall be omitted;

ix. at page number 136, in schedule-115AD(1)(b)(iii) proviso, column (1b) shall be omitted;

x. at page number 143, in Schedule UD, in row iv, under the column (4) and (7), for the figures and letters “(3xvi of BFLA)” and “(4xvi of BFLA)”, the figures and letters “(3xv of BFLA)” and “(4xv of BFLA)” shall be substituted;

xi. at page number 152, in schedule MATC, for row 5 and 6, letters “xviii” shall be substituted with “xvii”.

[Notification No. 61/2026/F. No. 370142/9/2026-TPL]
PRADEEP SHARMA, Dy. Secy.