The Central Board of Direct Taxes issued a corrigendum to Notification No. 62/2026 dated 10 April 2026 to rectify errors in previously notified income-tax return schedules. The corrections primarily involve technical amendments across multiple schedules, including Schedule I, Schedule CG, Schedule OS, Schedule CYLA, and Part B-TI. Key changes include interchanging greyed and blank cells for specific assessment years, deletion and omission of certain rows and sub-rows, insertion of a new row relating to pass-through income or loss under short-term capital gains, and correction of references to schedule totals. Additionally, certain formatting issues such as incorrect cell shading were rectified, and typographical errors in cross-referenced provisions were corrected. These amendments aim to ensure accuracy, clarity, and consistency in the reporting framework, thereby facilitating proper compliance by taxpayers while eliminating ambiguities in return filing instructions.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 62/2026 – Income-Tax | Dated: 10th April, 2026
G.S.R. 267(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. 231(E), dated 30th March, 2026:—
(i) at page number 52, in schedule-I, greyed cells under column (14) and (15) of row 2024-25 shall be interchanged with blanks cells under column (14) and (15) in row 2025-26;
(ii) at page number 64, in schedule CG, row item A(4)(a)(i) and row item A(4)(a)(ii) shall be omitted;
(iii) at page number 65, in schedule CG, under row A, for sub-row (8), the following sub-row shall be inserted, namely,-
|
8 |
Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) |
A8 |
(iv) at page number 68, in schedule-CG, under row B9, one sub-row ‘a’ shall be deleted;
(v) at page number 70, in schedule-CG, in row E, letters and figures “B12a” shall be substituted with “B1 la”;
(vii) at page number 74, in schedule OS, in row 10(3b), grey colour of the blank cells under column “upto 15/6” and “from 16/6 to 15/9” shall be removed;
(viii) at page number 78, in schedule-CYLA, in Sl. No. xiv, greyed cells under (4) shall be interchanged with blank cells under column (5);
(ix) at page number 87, in Part B-TI, in part B1, in row 12, for the figures and letters “(total of 2xv, 3xv and 4xv of Schedule CYLA)”, the figures and letters “(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)” shall be substituted;
(x) at page number 89, in Part B-TI, in part B3, in row 8, for the figures and letters “(total of 2xv, 3xv and 4xv of Schedule CYLA)”, the figures and letters “(total of 2xiv, 3xiv and 4xiv of Schedule CYLA)” shall be substituted.
[Notification No. 62/2026/F. No. 370142/10/2026-TPL]
PRADEEP SHARMA, Dy. Secy.
