MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 226(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2026.
(2) They shall come into force with effect from the 31st day of march, 2026 and shall apply in respect of returns filed for A.Y. 2026-27.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules),—
(a) in rule 12, —
(i) in sub-rule (1),—
(A) in the opening portion, for the figure “2025”, the figure “2026” shall be substituted;
(B) in clause (a), in sub-clause (ii), for the words “one house property”, the words “two house properties” shall be substituted;
(C) in clause (ca), in proviso, in item (IG), for the words “one house property”, the words “two house properties” shall be substituted;
(ii) in sub-rule (5), for the figure “2024”, the figure “2025” shall be substituted.
3. In the said rules, in Appendix– II,
(a) for FORM ITR-1, the following FORM shall be substituted, namely: —
| FORM | INDIAN INCOME TAX RETURN | Assessment Year |
|---|
| ITR-1 SAHAJ | [For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, two house properties, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or in cases where TDS has been deducted u/s 194N or if income-tax is deferred on ESOP or has assets (including financial interest in any entity) located outside India] (Refer rules for eligibility) | 2 0 2 6 - 2 7 |
PART A GENERAL INFORMATION
| (A1)PAN | (A2) First Name | (A2a) Middle Name | (A3) Last name | (A4) Date of Birth | (A5) Aadhaar Number (12 digits) |
|---|
| | | D D M M Y Y Y Y | | |
Details to be provided for communication purposes:
| (A6)(a) Primary Mobile No. of the taxpayer | (A6)(b) Secondary Mobile No. | (A7)(a) Primary Email ID of the taxpayer | (A7)(b) Secondary Email ID |
|---|
| | | |
Primary Address: (A8a) Flat/Door/Block No. (A9a)Name of Premises/Building/Village (A10a) Road/Street/Post Office Area/Locality (A11a) Town/City/District (A12a) State (A13a) Country (A14a) PIN code
Secondary Address: (A8b) Flat/Door/Block No. (A9b)Name of Premises/Building/Village (A10b) Road/Street/Post Office Area/Locality (A11b) Town/City/District (A12b) State (A13b) Country (A14b) PIN code
(A15) Filed u/s (Tick) [Please see instruction] 139(1)-On or before due date, 139(4)-Belated, 139(5)-Revised, 119(2)(b)- After Condonation of delay
(A16) Or Filed in response to notice u/s 139(9), 142(1), 148, 153C
(A17) Nature of employment- Central Govt. State Govt. Public Sector Undertaking Pensioners-CG Pensioners-SG Pensioners-PSU Pensioners-Others Others Not Applicable (e.g. Family Pension etc.)
(A18) If revised/defective, then enter Receipt No. and Date of filing original return (DD/MM/YYYY)
(A19) If filed in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b)- enter Unique Number/Document Identification Number (DIN) & Date of such Notice or Order / /
(A20) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) Yes No
(A21) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - (Tick) Yes No
If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
| (i) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No) | Amount (Rs) (If Yes) |
|---|
| |
| (ii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) | Amount (Rs) (If Yes) |
|---|
| |
| (iii) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) | (Tick) Yes No |
|---|
(A22) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) Email-ID of the representative assessee
(3) Contact number of the representative assessee
PART B GROSS TOTAL INCOME
Whole- Rupee () only
| B1 | i | Gross Salary (ia + ib + ic) | i |
|---|
| a | Salary as per section 17(1) | ia |
| b | Value of perquisites as per section 17(2) | ib |
| c | Profit in lieu of salary as per section 17(3) | ic |
| ii | Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (Ensure that it is included in salary income u/s 17(1)/17(2)/17(3) ) | ii |
| iii | Net Salary (i – ii) |
| B2 | Details of Income from House Property (Drop down to be provided indicating ownership of property) |
|---|
| Address of property 1 | Town/ City |
| Is the property co-owned? o Yes o No (if “YES” please enter following details) | |
| Your percentage of share in the property (%) | |
| Name of Co-owner(s) | PAN/Aadhaar No. of Co-owner (s) |
| I | |
| II | |
| [Tick the applicable option] Let out Self-occupied Deemed let out | Name(s) of Tenant(s) (if let out) |
| I | |
| II | |
| a | Gross rent received/ receivable/ lettable value during the year |
NOTE ► Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
| B3 | Income from Other Sources (drop down like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend income, please mention quarterly breakup for allowing applicable relief from section 234C) | B3 |
|---|
| Less: Deduction u/s 57(iia) (in case of family pension only) | | |
| B4 | Gross Total Income (B1+B2+B3+C3(a)(iii)) (If loss, put the figure in negative) Note: To avail the benefit of carry forward and set of loss, please use ITR -2 | B4 |
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME
| 80C | 80CCC | 80CCD(1) | 80CCD(1B) | 80CCD(2) | 80CCH | 80D | 80DD | 80DDB | 80E | 80EE |
|---|
| 80EEA | 80EEB | 80G | 80GG | 80GGA | 80GGC | 80TTA | 80TTB | 80U | Any other Deduction |
Note: The Total Income Field includes LTCG u/s 112A. However, no tax would be payable on the said income.
| C3 | Exempt Income For reporting purpose and Income on which no tax is payable | Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section |
|---|
| C3(a) | Long Term capital gains u/s 112A not chargeable to Income-tax | |
| i. | Total sale consideration | |
| ii. | Total cost of acquisition | |
| iii. | Long term capital gains as per sec 112A | |
PART D – COMPUTATION OF TAX PAYABLE
| D1 | Tax payable on total income | D2 | Rebate u/s 87A | D3 | Tax after Rebate |
|---|
| D4 | Health and education Cess @ 4% on D3 | D5 | Total Tax and Cess | D6 | Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) |
| D7 | Interest u/s 234A | D8 | Interest u/s 234B | D9 | Interest u/s 234C |
| D10 | Fee u/s 234F | D10(a) | Fee for furnishing revised return of income (section 234-I) |
PART E – OTHER INFORMATION
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
| Sl. | IFS Code of the Bank | Name of the Bank | Account Number | Type of account (Dropdown to be provided by E filing utility) | Select Account for Refund Credit |
|---|
| I | | | | | |
- All bank accounts held at any time are to be reported, except dormant A/c.
- Minimum one account should be selected for refund credit.
- In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the return.
Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
| BSR Code | Date of Deposit (DD/MM/YYYY) | Serial Number of Challan | Tax paid |
|---|
| Col (1) | Col (2) | Col (3) | Col (4) |
| R1 | | | |
| R2 | | | |
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)]
| S. No. | TAN of deductor/Collector or PAN/ Aadhaar No. of the Tenant | Name of the Deductor/ Collector/Tenant | Section under which TDS is deducted | Gross payment/ receipt which is subject to tax deduction /collection | Year of tax deduction/ collection | Tax Deducted/ collected | TDS/TCS credit out of (6) claimed this Year |
|---|
| Col (1) | Col (2) | Col (3a) | Col (3b) | Col (4) | Col (5) | Col (6) | Col (7) |
| T1 | | | |
VERIFICATION
I, ____________________ son/ daughter of ____________________ solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number ___________.(Please see instruction).
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
| Identification No. of TRP | Name of TRP | Counter Signature of TRP |
|---|
| | |
If TRP is entitled for any reimbursement from the Government, amount thereof ’;
(b) for FORM ITR-4, the following FORM shall be substituted, namely: –––
| FORM | INDIAN INCOME TAX RETURN | Assessment Year |
|---|
| ITR-4 SUGAM | [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000 or has assets (including financial interest in any entity) located outside India)] (Refer rules for eligibility) | 2 0 2 6 - 2 7 |
PART A GENERAL INFORMATION
| (A1) First Name | (A2) Middle Name | (A3) Last Name | (A4) Permanent Account Number |
|---|
| | | |
| (A5) Date of Birth/Formation (DD/MM/YYYY) | Addresses to be provided for communication purposes: |
|---|
| Primary Address: (A6a) Flat/Door/Block No. (A7a)Name of Premises/Building/Village (A8a) Road/Street/Post Office (A9a) Area/Locality (A10a) Town/City/District (A11a) State (A12a) Country (A13a) PIN code Secondary Address: (A6b) Flat/Door/Block No. (A7b)Name of Premises/Building/Village (A8b) Road/Street/Post Office (A9b) Area/Locality (A10b) Town/City/District (A11b) State (A12b) Country (A13b) PIN code | |
| (A14) Aadhaar Number (12 digits) | (A15) Status |
|---|
| Individual HUF Firm (other than LLP) | |
Details to be provided for communication purposes:
| (A16) Residential/Office Phone Number with STD code/ Primary Mobile number of the taxpayer | (A17) Secondary Mobile number | (A18a) Primary Email ID of the taxpayer | (A18b) Secondary Email ID |
|---|
| | | |
(A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.)
(A20)(a) Filed u/s (Tick) [Please see instruction]- 139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return, 119(2)(b)- After Condonation of delay
(b) Or Filed in response to notice u/s 139(9) 142(1) 148 153C
(A21)If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) / /
(A22) If filed in response to notice u/s 139(9) /142(1)/148/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order / /
(A23) Have you filed form 10IEA within due date for any earlier assessment year for choosing old tax regime? (Tick) Yes No Not Applicable
(A)If answer to A23 is yes, then
i.Furnish form 10IEA acknowledgement number and assessment year for which this form for choosing old tax regime was filed.
ii.Have you filed ITR 3/4 in past and have re-entered new tax regime by filing form 10IEA for any assessment year subsequent to assessment year in which first form 10IEA was filed for choosing old tax regime? (Tick) Yes No
(a) If answer to A23(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and assessment year for which this form for choosing new tax regime was filed, and furnish ITR in new tax regime.
(b) If answer to A23(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in current assessment year? (Tick) Yes No
(b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new tax regime,
(b)(ii) If No, then furnish ITR in old tax regime.
(B)If answer to A23 is No:
Have you furnished form 10IEA within due date for current assessment year for choosing old tax regime? (Tick) Yes No
i. If answer to A23(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax regime,
ii. If answer to A23(B) is No, furnish ITR in new tax regime.
Note- The default regime under section 115BAC(1A) is the ‘new regime’. ‘Old regime’ can be chosen by opting out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for furnishing the return of income u/s 139(1).
(A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm) - (Tick) Yes No
If yes, please furnish following information as provided in e-filing utility
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
| (i)Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) | Amount (Rs) (If Yes) |
|---|
| |
| (ii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No) | Amount (Rs) (If Yes) |
| --- | --- |
| |
| (iii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) | Amount (Rs) (If Yes) |
| --- | --- |
| |
| (iv) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) | (Tick) Yes No |
| --- |
(A25) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) Email-ID of the representative assessee
(3) Contact Number of the representative assessee
PART B GROSS TOTAL INCOME
Whole- Rupee () only
| B1 | Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP) | B1 |
|---|
| B2 | i | Gross Salary (ia + ib + ic) |
| a | Salary as per section 17(1) |
| b | Value of perquisites as per section 17(2) |
| c | Profit in lieu of salary as per section 17(3) |
| ii | Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (Ensure that it is included in salary income u/s 17(1)/17(2)/17(3) ) |
| iii | Net Salary (i – ii) |
|
| B3 | Details of Income from House Property (Drop down to be provided indicating ownership of property) |
|---|
| Address of property 1 | Town/ City |
| Is the property co-owned? o Yes o No (if “YES” please enter following details) | |
| Your percentage of share in the property (%) | |
| Name of Co-owner(s) | PAN/Aadhaar No. of Co-owner (s) |
| I | |
| II | |
| [Tick the applicable option] Let out Self occupied Deemed let out | Name(s) of Tenant(s) (if let out) |
| I | |
| II | |
| a | Gross rent received/ receivable/ lettable value during the year |
NOTE ► Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
| B4 | Income from Other Sources drop down like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend and, please mention quarterly breakup for allowing applicable relief from section 234C | B4 |
|---|
| NOTE- Fill “Sch TDS2” if applicable. | | |
| Less: Deduction u/s 57(iia) (in case of family pension only) | | |
| B5 | Gross Total Income (B1+B2+B3+B4+D20(a)(iii)) To avail the benefit of carry forward and set of loss, please use ITR -3/5. | B5 |
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME
| C1 | 80C | C2 | 80CCC | C3 | 80CCD (1) |
|---|
| C4 | 80CCD(1B) | C5 | 80CCD(2) | C6 | 80D |
| C7 | 80DD | C8 | 80DDB | C9 | 80E |
| C10 | 80EE | C11 | 80EEA | C12 | 80EEB |
Note: The Total Income Field includes LTCG u/s 112A. However, no tax would be payable on the said income.
PART D – TAX COMPUTATIONS AND TAX STATUS
| D1 | Tax payable on total income (C20) | D1 |
|---|
| D2 | Rebate on 87A | D2 |
| D3 | Tax payable after Rebate (D1-D2) | D3 |
| D4 | Health and Education Cess @ 4% on (D3) | D4 |
| D5 | Total Tax, and Cess ( D3+D4) | D5 |
| D6 | Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) | D6 |
| D7 | Balance Tax after Relief (D5 – D6) | D7 |
| D8 | Total Interest u/s 234A |
BANK ACCOUNT
D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
| Sl. | IFS Code of the Bank | Name of the Bank | Account Number | Type of bank account (Dropdown to be provided by E-filing utility) | Select Account for Refund Credit |
|---|
| i | | | | | |
| ii | | | | | |
- All bank accounts held at any time are to be reported, except dormant A/c.
- Minimum one account should be selected for refund credit.
- In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the return.
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
| S. No. | Name of Business | Business code | Description |
|---|
| (i) | | | |
| E1 | Gross Turnover or Gross Receipts (E1 limited to Rs.2 Crores, however if [E1b+ E1c] is less than or equal to 5% of E1 then the limit under E1 is extended to Rs.3 Crores.) | | |
| a | Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date | E1a | |
| b | Receipts in Cash | E1b | |
| c | Any mode other than a and b |
NOTE—If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed.
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
| S. No. | Name of Business/Profession | Business code | Description |
|---|
| (i) | | | |
| E3 | Gross Receipts (E3 limited to Rs.50 Lakhs, however if [E3b + E3c] is less than or equal to 5% of E3 then limit under E3 is extended to Rs.75 Lakhs.) | E3 | |
| a | Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date | E3a | |
| b | Receipts in Cash | E3b | |
| c | Any mode other than a and b |
NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed.
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
| S. No. | Name of Business | Business code | Description |
|---|
| (i) | | | |
| Registration No. of goods carriage | Whether owned/ leased/ hired | Tonnage capacity of goods carriage (in MT) | Number of months for which goods carriage was owned/ leased/hired by assessee | Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher |
|---|
| (1) | (2) | (3) | (4) | (5) |
| (a) | | | | |
| (b) | | | | |
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
| E5 | Presumptive Income from Goods Carriage under section 44AE [total of column (5)] | E5 |
|---|
| E6 | Salary and interest paid to the partners NOTE – This is to be filled up only by firms | E6 |
| E7 | Presumptive Income u/s 44AE (E5-E6) | E7 |
| E8 | Income chargeable under the head ‘Business or Profession’ (E2c+E4+E7 ) | E8 |
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
Note – Please furnish the information below for each GSTIN No. separately
| E9 | GSTIN No(s). | E9 |
|---|
| E10 | Annual value of outward supplies as per the GST returns filed | E10 |
FINANCIAL PARTICULARS OF THE BUSINESS
Note—For E11 to E25 furnish the information as on 31st day of March, 2026
| E11 | Partners/ Members own capital | E11 |
|---|
| E12 | Secured loans | E12 |
| E13 | Unsecured loans | E13 |
| E14 | Advances | E14 |
| E15 | Sundry creditors | E15 |
| E16 | Other liabilities | E16 |
| E17 | Total capital and liabilities (E11+E12+E13+E14+E15+E16) | E17 |
| E18 | Fixed assets | E18 |
NOTE ► Please refer to instructions for filling out this schedule (E15, E19, E20, E21, E22 are mandatory and others if available)
SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
| BSR Code | Date of Deposit (DD/MM/YYYY) | Challan No. | Tax paid |
|---|
| Col (1) | Col (2) | Col (3) | Col (4) |
| R1 | | | |
| R2 | | | |
| R3 | | | |
Enter the totals of Advance tax and Self-Assessment tax in D13 & D14
Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
| Sl No. | Tax Collection Account Number of the Collector | Name of the Collector | Details of amount paid as mentioned in Form 26AS | Tax Collected | Amount out of (4) being claimed |
|---|
| (1) | Col (1) | Col (2) | Col (3) | Col (4) | Col (5) |
| I | | | | | |
| Ii | | | | |
NOTE ► Please enter total of column (5) of Schedule-TCS in D16
SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)]
| TAN | Name of the Employer | Income under Salary | Tax deducted |
|---|
| Col (1) | Col (2) | Col (3) | Col (4) |
| S1 | | | |
| S2 | | | |
| S3 | | | |
NOTE► Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15
SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)]
| Sl. No. | TAN of the Deductor/ PAN/ Aadhaar No. of Tenant | Section under which TDS is deducted | Unclaimed TDS brought forward (b/f) | TDS of the current Fin. Year | TDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year, not applicable if TDS is deducted u/s 194N) | Corresponding Receipt/ withdrawals offered | TDS credit being carried forward |
|---|
| | Fin. Year in which deducted | TDS b/f | TDS Deducted | TDS Claimed | Gross Amount | Head of Income |
| (1) | (2a) | (2b) |
NOTE ► Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
VERIFICATION
I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number . (Please see instruction)
Place:
Date :
Signature here ➔
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
| TRP PIN (10 Digit) | Name of TRP | Counter Signature of TRP |
|---|
| | |
| Amount to be paid to TRP.’. | | |
[No. 45 /2026/F. No. 370142/5/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 158(E), dated the 05th March, 2026.
