Notification of ITR-1 and ITR-4 Forms for Assessment Year 2026-27 · G.S.R. 226(E)

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: —

PART A GENERAL INFORMATION

Details to be provided for communication purposes:

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)]

(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