Income-tax (Eighth Amendment) Rules, 2026

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

NOTIFICATION New Delhi, the 30th March, 2026

G.S.R. 232(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 (Eighth 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 Assessment Year 2026-27.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in Appendix II, (a) for FORM ITR-V, the following FORM shall, be substituted, namely:––

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5

“FORM ITR-V INDIAN INCOME TAX RETURN VERIFICATION FORM

[Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically] (Please see rule 12 of the Income-tax Rules, 1962)

Assessment Year 2026-27

Name

PAN

Form Number

Filed u/s

e-Filing Acknowledgement Number

VERIFICATION I,

son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return which has been submitted by me vide acknowledgement number 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 and I am also competent to make this return and verify it. I am holding permanent account number .

Signature

Date of submission

Source IP address

System Generated Barcode/QR Code

Instructions:

1. This is not an evidence for having filed the return of income, as verification is pending. The acknowledgement for having filed the return will be provided only after verifying the return through any of the specified modes.
2. Please e- verify the electronically transmitted return data using Aadhaar OTP or Login to e-Filing account through Net-Banking login or EVC generated using Pre-Validated Bank Account/ Demat Account or EVC generated through Bank ATM. Alternately, you may send the duly signed (preferably in blue ink) Form ITRV to “Centralized Processing Centre, Income Tax Department, Bengaluru 560500”, by SPEED POST ONLY.
3. Form ITR-V shall not be received in any other office of the Income-tax Department or in any other manner. The confirmation of receipt of this Form ITR-V at ITD-CPC will be sent to the e-mail Id registered in the e- filing account.
4. On successful verification, the return filing acknowledgement can be downloaded from e-Filing portal as a proof of completion of process of filing the return of Income
5. Please sign only in the box provided for signature. Signature anywhere else other than the box provided can render the ITR V invalid.
6. Where ITR data is electronically transmitted and ITR-V is submitted within 30 days of transmission of data - in such cases the date of transmitting the data electronically shall be considered as the date of furnishing the return of income.
7. Where ITR data is electronically transmitted but ITR-V is submitted beyond the time-limit of 30 days of transmission of data - in such cases the date of ITR-V submission shall be treated as the date of furnishing the return of income and all consequences of late filing of return under the Act shall follow.”

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

(b) for FORM ITR- Ack, the following FORM shall, be substituted, namely: — “INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-6, ITR-7 filed and verified] (Please see rule 12 of the Income-tax Rules, 1962) Assessment Year 2026-27 PAN

Name

Address

Status

Form Number

Filed u/s

e-Filing Acknowledgement Number

Income Tax Return electronically transmitted on DD-MM-YYYY 00:00:00 from IP address __________________ and verified by__________________________ having PAN_________________ on ______________________using *paper ITR- Verification Form / Electronic Verification Code

---

generated through _______________________________________________mode System Generated Barcode/QR Code

• Strike off whichever is not applicable DO NOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU.” [Notification No. 51 /2026/F. No.370142/12 /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, Part II, Section 3, sub- section(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 231 (E), dated the 30th March, 2026.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.