Income-tax (Fourth Amendment) Rules, 2026

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 75

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026

G.S.R. 228(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 (Fourth 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-3, the following FORM shall be substituted, namely: –––

FORM ITR- 3 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules,1962) 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: (A5a) Flat/Door/Block No. (A6a) Name Of Premises/Building/Village (A7a) Road/Street/Post Office (A9a) Area/locality (A10a) Town/City/District (A11a) State (A12a) PIN code/ZIP code (A13a) Country

Secondary Address: (A5b) Flat/Door/Block No. (A6b) Name Of Premises/Building/Village (A7b) Road/Street/Post Office (A9b) Area/locality (A10b) Town/City/District (A11b) State (A12b) PIN code/ZIP code (A13b) Country

(A14) Status (Tick)   Individual HUF

(A15) Date of Commencement of Business (DD/MM/YYYY) (A16) Aadhaar Number (12 digits)

Details to be provided for communication purposes: (A17) Residential/Office Phone Number with STD code/Primary Mobile No. of the taxpayer (A8) Date of Birth/ Formation (DD/MM/YYYY) Secondary Mobile No. (A18) Primary Email ID of the taxpayer Secondary Email ID

A(19) (ai) Due Date for filing return of income [Dropdown to be provided] :

1. 31st August
2. 31st October
3. 30th November

FILING STATUS (A19) (aii) 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 Or Filed in response to notice u/s 139(9)  142(1),  148,  153C

A19(b) Do you have income from business or profession for current Assessment Year? (Tick)  Yes  No (I) If answer to A19(b) is Yes, have you filed ITR 3/4 and have filed form10IEA within due date for any earlier assessment year for choosing old tax regime? (Tick)  Yes  No (A) If answer to (I) 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

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

(a) If answer to (I)(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 (I)(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 (I) 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 (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax regime, ii. If answer to (I)(B) is No, furnish ITR in new tax regime.

(II) If answer A19(b) is No, do you wish to opt for old tax regime for the current Assessment Year? (Tick)  Yes  No

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).

(c) 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)] (ci) 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) (cii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakh for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (ciii) 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) (civ) 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) o Yes o No (d) If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY)

/ / (e) 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 and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) / / (f) 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