Notification No. 57/2026 [F. No. 370142/5/2026-TPL] / GSR 262(E)

What it does

A corrigendum to the notification published as G.S.R. 226(E) dated 30 March 2026. It substitutes Schedule-IT (details of advance tax and self-assessment tax payments, with columns for BSR code, date of deposit, serial number of challan and tax paid) in the ITR-1 form at page 19; renumbers a sub-row in ITR-4 at page 21, where in Part B (Gross Total Income), under Schedule Salary, in row B2 the sub-row printed after sub-row (ii) is renumbered as sub-row (iii); and corrects a typographical error in ITR-4, Part B, row B2, sub-row (iv), item a, where the letters 'Iva' are substituted by 'iva'.

Who it reaches

individuals filing ITR-1
taxpayers filing ITR-4
return preparation software and utility developers

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 Act	Now
s.3	s.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.

[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.

What to watch

This only corrects the return forms notified by G.S.R. 226(E) dated 30 March 2026; it does not itself state a commencement date, so it takes effect as part of that notification.
The substitution in ITR-1 is of the whole Schedule-IT table, not of a single entry.
The other two changes are renumbering and a case correction in ITR-4 and carry no substantive effect.
The extract reproduces the Schedule-IT table as scanned, with only row markers R1 and R2 shown, so check the gazetted form for the full table.

Where you meet it

When filing the return of income in ITR-1 or ITR-4 for the year for which G.S.R. 226(E) notified those forms, and in the utilities generating them.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 58/2026 [F. No. 370142/6/2026-TPL] / GSR 263(E) · Notification No. 56/2026 [F. No. 500/22/2022-FT&TR-V] / S.O. 1715(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.

What this is