Income-tax (Third Amendment) Rules, 2026

[भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण 17

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

NOTIFICATION

New Delhi, the 24th July, 2026

G.S.R. 656(E).—In exercise of the powers conferred by section 294 read with section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely:––

1. (1) These rules may be called the Income-tax (Third Amendment) Rules, 2026.

(2) They shall be deemed to have come into force on the 1st day of April, 2026.

2. Application. - These rules shall apply on any search initiated under section 247 or requisition made under section 248 of the Income-tax Act, 2025 on or after the 1st day of April, 2026.

3. In the Income-tax Rules, 2026,–

a) in rule 332, in sub-rule (1), for the word and figure “Appendix III”, the words and figures “Appendix III and Appendix IV” shall be substituted;

b) after Appendix III, the following shall be inserted, namely:–

“APPENDIX IV [see rule 332(1)]

ITR-BN

PART A-GENERAL INFORMATION

Address: (A8) Flat/Door/Block No. (A9) Name of Premises/Building/Village (A10) Road/Street/Post Office Area/Locality (A11) Town/City/District (A12) State (A13) Country (A14) PIN code

(A15) 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.)

(A19) Date of initiation of search u/s 247 / requisition made u/s 248 of Income-tax Act, 2025 (DD/MM/YYYY)

(A20) Date on which last of the authorisations, as per section 301(d) of Income-tax Act, 2025, was deemed to have been executed (DD/MM/YYYY)

(A23) Enter Unique Number/Document Identification Number (DIN) and Date of Notice u/s 294 of Income-tax Act, 2025 (DD/MM/YYYY)

(A24) Due date for filing return of income in response to notice u/s 294 of Income-tax Act, 2025 (DD/MM/YYYY)

(A25) Details of return previously filed for the Tax Years falling within the block period (Refer Note 1)

(A27) Tax Year Y5 (i) Enter date of filing of last return (DD/MM/YYYY) (ii) Section under which filed Income-tax Act, 1961:  139(1)  139(4)  139(5)  139(8A) filed prior to the date of initiation of search or making of requisition  148  153A  153A r.w.s. 153C  142(1) (dropdown) Income-tax Act, 2025:  263(1)  263(4)  263(5)  263(6) filed prior to the date of initiation of search or making of requisition  280  268(1) (dropdown) (iii) Enter Acknowledgement or Receipt No. (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or making of requisition Income-tax Act, 1961:  Yes ( 143(3)  148  153A  153A r.w.s. 153C  158BC  245D)(dropdown)  No Income-tax Act, 2025:  Yes ( 270(10)  280  294) (dropdown)  No

(A28) Tax Year Y4 (i) Enter date of filing of last return (DD/MM/YYYY) (ii) Section under which filed Income-tax Act, 1961:  139(1)  139(4)  139(5)  139(8A) filed prior to the date of initiation of search or making of requisition  148  153A  153A r.w.s. 153C  142(1) (drop down) Income-tax Act, 2025:  263(1)  263(4)  263(5)  263(6) filed prior to the date of initiation of search or making of requisition  280  268(1) (drop down) (iii) Enter Acknowledgement or Receipt No. (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or making of requisition Income-tax Act, 1961:  Yes ( 143(3)  148  153A  153A r.w.s. 153C  158BC  245D)(dropdown)  No Income-tax Act, 2025:  Yes ( 270(10)  280  294) (dropdown)  No

(A29) Tax Year Y3 (i) Enter date of filing of last return (DD/MM/YYYY) (ii) Section under which filed Income-tax Act, 1961:  139(1)  139(4)  139(5)  139(8A) filed prior to the date of initiation of search or making of requisition  148  153A  153A r.w.s. 153C  142(1) (dropdown) Income-tax Act, 2025:  263(1)  263(4)  263(5)  263(6) filed prior to the date of initiation of search or making of requisition  280  268(1) (dropdown) (iii) Enter Acknowledgement or Receipt No. (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or making of requisition Income-tax Act, 1961:  Yes ( 143(3)  148  153A  153A r.w.s. 153C  158BC  245D) (dropdown)  No Income-tax Act, 2025:  Yes ( 270(10)  280  294)(dropdown)  No

(A30) Tax Year Y2 (i) Enter date of filing of last return (DD/MM/YYYY) (ii) Section under which filed Income-tax Act, 1961:  139(1)  139(4)  139(5)  139(8A) filed prior to the date of initiation of search or making of requisition  148  153A  153A r.w.s. 153C  142(1) (drop down) Income-tax Act, 2025:  263(1)  263(4)  263(5)  263(6) filed prior to the date of initiation of search or making of requisition  280  268(1) (dropdown) (iii) Enter Acknowledgement or Receipt No. (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or making of requisition Income-tax Act, 1961:  Yes ( 143(3)  148  153A  153A r.w.s. 153C  158BC  245D)(dropdown)  No Income-tax Act, 2025:  Yes ( 270(10)  280  294) (dropdown)  No

(A31) Tax Year Y1 (i) Have you furnished return of income?  Yes (please enter date of filing (DD/MM/YYYY)  No (ii) If the response to (i) above is Yes, section under which filed Income-tax Act, 1961:  139(1)- On or Before due date  139(4)- After due date  139(5)  139(8A) filed prior to the date of initiation of search or making of requisition (dropdown) Income-tax Act, 2025:  263(1)  263(4)  263(5)  263(6) filed prior to the date of initiation of search or making of requisition  280  268(1) (dropdown) (iii) Enter Type of ITR form filed (iv) Enter Acknowledgement or Receipt No. (v) Enter total income declared in return Rs. (vi)Enter total income after processing u/s 143(1) of Income-tax Act, 1961 or section 270(1) of Income-tax Act, 2025 (as applicable) Rs. (vii)Aggregate value of international transactions (as per form 3CEB of Income-tax Rules, 1962 or form 48 of Income-tax Rules, 2026 where available, in any other case, provisional value thereof) Rs. (viii)Aggregate value of specified domestic transactions (as per form 3CEB of Income-tax Rules, 1962 or form 48 of Income-tax Rules, 2026 where available, in any other case, provisional value thereof) Rs. (ix) If the response to (i) above is No, whether the due date to file the return of income u/s 139(1) of Income-tax Act, 1961 or section 263(1) of Income-tax Act, 2025 has expired? (as applicable)  Yes  No (x) If the response to (ix) above is No, please choose the ITR form for filing details of your income (ITRs 1-7 to be selected from dropdown and filed as per the details made available by e-filing utility – Refer Note 4)