The Central Board of Direct Taxes issued a corrigendum to Notification No. 57/2026-Income Tax dated 10 April 2026 to rectify errors in previously notified Income Tax Return (ITR) forms. The corrections primarily relate to Forms ITR-1 and ITR-4. In ITR-1, Schedule-IT has been substituted to provide a structured format for reporting advance tax and self-assessment tax payments, including fields such as BSR code, date of deposit, challan serial number, and tax paid. In ITR-4, amendments have been made in Part B under “Gross Total Income,” specifically within the salary schedule, where sub-row numbering has been corrected and a typographical error has been rectified by replacing “Iva” with “iva.” These changes are clarificatory and technical in nature, ensuring accuracy, consistency, and ease of compliance in filing income tax returns, without altering substantive tax provisions or taxpayer liabilities.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 57/2026-Income Tax | Dated: 10th April, 2026
G.S.R. 262(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 numberG.S.R. 226(E), dated 30th March, 2026:––
(i) at page number 19, in Form ITR-1, for Schedule-IT, the following schedule-IT shall be substituted, namely,––
| Schedule-IT Details of Advance Tax and Self-Assessment Tax payments | |||||||||||||||||||||||||
| BSR Code | Date of Deposit | Serial Number of Challan | Tax paid | ||||||||||||||||||||||
| Col(1) | Col(2) | Col(3) | Col(4) | ||||||||||||||||||||||
| R1 | |||||||||||||||||||||||||
| R2 | |||||||||||||||||||||||||
ii. at page number 21, in Form ITR-4, in Part B (Gross Total Income), under Schedule Salary, in row B2, after sub-row (ii), sub-row (ii) shall be renumbered as sub-row (iii);
iii. at page number 21, in Form ITR-4, in Part B, in row B2, in sub-row (iv), in item-a, for the letters “Iva”, the letters “iva” shall be substituted.
[Notification No. 57/2026/F. No. 370142/5/2026-TPL]
PRADEEP SHARMA, Dy. Secy.
