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Case law › Notifications › 2026 › Notification No. 20/2026 [F. No. 370149/209/2026-TPL] / GSR 189(E)
Notification 16 March 2026

Notification No. 20/2026 [F. No. 370149/209/2026-TPL] / GSR 189(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]

What this is

Notification No. 20/2026 [F. No. 370149/209/2026-TPL] / GSR 189(E) was published on 16 March 2026. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)].

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

A corrigendum to the notification published vide G.S.R. 158(E) dated 5 March 2026. At page 9, in item 1, the short title "These rules may be called the Income-tax (Amendment) Rules, 2026" is substituted by "These rules may be called the Income-tax (First Amendment) Rules, 2026". The correction is confined to the citation of the amending rules.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.3s.3

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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

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

CORRIGENDUM

New Delhi, the 16th March, 2026

INCOME-TAX

G.S.R. 189(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. 158(E), dated 5th march, 2026:––

(i) at page number 9, in item 1, for the bracket, figures and words "(1) These rules may be called the Income-tax (Amendment) Rules, 2026.", the bracket, figures and words "(1) These rules may be called the Income-tax (First Amendment) Rules, 2026." shall be substituted;

[Notification No. 20/2026/F. No. 370149/209/2026-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.

From when

16 March 2026.

What to watch

Where you meet it

Whenever the amending rules notified on 5 March 2026 are cited by their short title in a return, an assessment record or a compilation of the rules.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 21/2026 [F. No. 203/06/2025/ITA-II] / SO 1401(E)  ·  Notification No. 19/2026 [F. No. 370149/209/2025-TPL] / GSR 158(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.