Corrigendum to Income Tax Return Forms 1 and 4 · 57/2026 / F. No. 370142/5/2026-TPL
CBDT notification 57/2026 / F. No. 370142/5/2026-TPL · 10 Apr 2026
Official title
notification no. 57/2026 f. no. 370142/5/2026 tpl / gsr 262 e corrigendum to notification of income tax return form 1 and 4
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Direct Taxes has issued a corrigendum to Notification No. G.S.R. 226(E) dated March 30, 2026, regarding Income Tax Return (ITR) Forms 1 and 4. The update replaces the Schedule-IT table in Form ITR-1 to include columns for BSR Code, Date of Deposit, Serial Number of Challan, and Tax paid. Additionally, for Form ITR-4, the notification corrects the numbering of sub-rows within the Schedule Salary section under Part B (Gross Total Income) and updates a typographical error in sub-row (iv), item-a, changing the letters 'Iva' to 'iva'. These changes apply to taxpayers filing ITR-1 and ITR-4 for the relevant assessment year.
What you must do
- Taxpayers must use the updated Schedule-IT format in Form ITR-1 and the corrected sub-row numbering and text in Form ITR-4.
Who is affected
- Taxpayers required to file Income Tax Return Forms 1 and 4.
Document text
[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 10th April, 2026 INCOME-TAX G.S.R. 262(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 226(E), dated 30th March, 2026:––
(i) at page number 19, in Form ITR-1, for Schedule-IT, the following schedule-IT shall be substituted, namely,––
| Schedule-IT | Details of Advance Tax and Self-Assessment Tax payments | |||
|---|---|---|---|---|
| BSR Code | Date of Deposit | Serial Number of Challan | Tax paid | |
| Col(1) | Col(2) | Col(3) | Col(4) | |
| R1 | ||||
| R2 |
(ii) at page number 21, in Form ITR-4, in Part B (Gross Total Income), under Schedule Salary, in row B2, after sub-row (ii), sub-row (ii) shall be renumbered as sub-row (iii);
(iii) at page number 21, in Form ITR-4, in Part B, in row B2, in sub-row (iv), in item-a, for the letters “Iva”, the letters “iva” shall be substituted.
[Notification No. 57/2026/F. No. 370142/5/2026-TPL] PRADEEP SHARMA, Dy. Secy.
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.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 10 Apr 2026
- Document number
- 57/2026 / F. No. 370142/5/2026-TPL
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax