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Case law › Notifications › 2026 › Notification No. 59/2026 [F. No. 370142/7/2026-TPL] / GSR 264(E)
Notification 10 April 2026

Notification No. 59/2026 [F. No. 370142/7/2026-TPL] / GSR 264(E)

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

What this is

Notification No. 59/2026 [F. No. 370142/7/2026-TPL] / GSR 264(E) was published on 10 April 2026. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)].

What it does

A corrigendum to the notification published as G.S.R. 228(E) dated 30 March 2026. It makes three corrections to the return form schedules published there: at page 104, in Schedule CG, Part B, row 9, sub-row a(iii), "i. Total (ic + ii)" is substituted by "Total (ic + ii)"; at page 106, in Schedule CG, Part E, "B13a" is substituted by "B12a"; and at page 113, in Schedule OS, row 10(3b), the grey shading of the blank cells under the columns "upto 15/6" and "from 16/6 to 15/9" is removed.

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 10th April, 2026

INCOME-TAX

G.S.R. 264(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. 228(E), dated 30th March, 2026:–

(i) at page number 104, in Schedule CG, in Part-B, in row 9, in sub-row a(iii), for the words and letters "i. Total (ic + ii)", the words and letters "Total (ic + ii)" shall be substituted;

(ii) at page number 106, in Schedule CG, in Part E, the words and letters "B13a" shall be substituted "B12a";

(iii) at page number 113, in schedule OS, in row 10(3b), grey colour of the blank cells under column "upto 15/6" and "from 16/6 to 15/9" shall be removed.

[Notification No. 59/2026/F. No. 370142/7/2026-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

Where you meet it

In filling Schedule CG and Schedule OS of the return of income notified by G.S.R. 228(E), and in the return utility built to it.

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. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E)  ·  Notification No. 58/2026 [F. No. 370142/6/2026-TPL] / GSR 263(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.