MINISTRY OF FINANCE

(Department Of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 16th March, 2026

INCOME-TAX

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 5^th 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.