Amendment in Income Tax Rules 2026
The Central Board of Direct Taxes has issued a corrigendum to the Income-Tax Rules, 2026, correcting several errors from the March 2026 notification. Most of the changes are housekeeping: wrong references to "sections" where "rules" was meant, and vice versa, plus typos and formatting inconsistencies across various forms.
What Changed for Filers
A few changes affect how you'll actually fill things out. "PAN/Aadhaar" has been replaced with "PAN" alone in most forms, and some Aadhaar columns have been dropped entirely. Verification language has been trimmed too, so "my/our" now just reads "my" in declarations.
Numbering that had drifted out of sequence, with some forms showing (x), (xi) where (i), (ii) belonged, has been fixed, and duplicate entries removed.
International & Corporate Reporting
Parent entity details for international groups now follow a new format, and the term "specified fund or stock broker" has been replaced with "constituent entity or group name" to match global tax terminology. A few leftover notes about dropdowns and duplicate numbering in contact information sections were cleaned up too.
What This Does Not Change
None of this changes what you owe or how you're taxed. It's a correction pass, not a policy shift.