Income-tax (Third Amendment) Rules, 2026

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION New Delhi, the 30th March, 2026

G.S.R. 227(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 the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Third 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, in Appendix-II, for FORM ITR-2, the following FORM shall be substituted, namely:—

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 39

“ FORM ITR-2 INDIAN INCOME TAX RETURN [For Individuals and HUFs not having income from profits and gains of business or profession] (Please see Rule 12 of the Income-tax Rules, 1962) (Please refer instructions) Assessment Year 2 0 2 6 - 2 7

PERSONAL INFORMATION

(A1) First name (A2) Middle name (A3) Last name (A4) PAN

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/ZIP 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/ZIP code.

(A5) Status (Tick)   Individual  HUF

(A14) Date of Birth/ Formation (DD/MM/YYYY)

(A15) Aadhaar Number (12 digit)

Details to be provided for communication purposes: (A16) Residential/Office Phone Number with STD code/ Primary Mobile No. of the taxpayer (A17) Secondary Mobile No.

(A18) Primary Email ID of the taxpayer (A19) Secondary Email ID

FILING STATUS

(A20) (a1i) Filed u/s (Tick) 139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return, 92CD-Modified return, 119(2)(b)-After condonation of delay (a1ii) Or filed in response to notice u/s   139(9),  142(1),  148 ,  153C (a2) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”)  Yes  No Note- For Opting out, option should be exercised along with the return of income filed u/s 139(1)

(b) 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)]

(bi) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current accounts during the previous year? (Yes/No) Amount (Rs) (If Yes)

(bii) 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)

(biii) 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)

(biv) 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

(c) If Revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / /

(d) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) enter Unique Number/ Document Identification Number (DIN) and date of such Notice/Order, or if filed u/s 92CD, enter date of Advance Pricing Agreement (Unique Number) / /

(e) Residential Status in India (for individuals) (Tick applicable option) A. Resident  You were in India for 182 days or more during the previous year [section 6(1)(a)]  You were in India for 60 days or more during the previous year, and have been in India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 is not applicable]  You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)]  You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)]

B. Resident but not Ordinarily Resident  You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]  You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)]

Part A-GEN GENERAL

40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

 You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year [section 6(6)(c)]  You are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)]

C. Non-resident  You were a non-resident during the previous year.

(i)Please specify the jurisdiction(s) of residence during the previous year -

(ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify -

Residential Status in India (for HUF) (Tick applicable option) D.  Resident  Resident but not Ordinarily Resident  Non-resident

(f) Do you want to claim the benefit under section 115H? (applicable in case of resident)  Yes  No

(g) Are you governed by Portuguese Civil Code as per section 5A? Tick)   Yes  No (If “YES” please fill Schedule 5A)

(h) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No