The corrigendum issued by the Central Board of Direct Taxes amends Notification No. G.S.R. 158(E) dated 5 March 2026. It substitutes the title of the rules mentioned in item 1 on page 9. The original wording “Income-tax (Amendment) Rules, 2026” is replaced with “Income-tax (First Amendment) Rules, 2026.” This correction clarifies the proper nomenclature of the rules without altering their substantive provisions. The corrigendum is issued under Notification No. 20/2026 dated 16 March 2026.
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 20/2026 – Income Tax | Dated: 16th March, 2026
G.S.R. 189(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. 158(E), dated 5th march, 2026:––
(i) at page number 9, in item 1, for the bracket, figures and words “(1) These rules may be called the Income-tax (Amendment) Rules, 2026.”, the bracket, figures and words “(1) These rules may be called the Income-tax (First Amendment) Rules, 2026.” shall be substituted;
[Notification No. 20/2026/F. No. 370149/209/2026-TPL]
PRADEEP SHARMA, Dy. Secy.
