[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) was published on 10 April 2026. Its subject is [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3.
A corrigendum to the notification published vide G.S.R. 230(E) dated 30 March 2026. It makes eleven textual corrections across the pages of that notification: correcting "QUITY" to "EQUITY" in the vertical heading of Part A - BS; substituting a row number in Part A - P & L; correcting a cross-reference in row 37 of Schedule BP; inserting a sub-row for pass-through income or loss in the nature of short-term capital gain in row A of Schedule CG; omitting row items B(4)(i) and B(4)(ii) of Schedule CG; correcting serial and cell cross-references in Schedule CG and its Part E; omitting column (1b) in Schedule 112A and in the proviso schedule for section 115AD(1)(b)(iii); and correcting cross-references in Schedule UD and Schedule MATC.
| Under the 1961 Act | Now |
|---|---|
| s.3 | s.3 |
[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. 266(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. 230(E), dated 30th March, 2026:––(i) at page number 100, in Part A – BS, in vertical heading under column 1, the word "QUITY" shall be substituted by word "EQUITY";
(ii) at page number 111, in Part A – P & L, after row 15, the words "DE" shall be substituted by figures "16";
(iii) at page number 125, in schedule BP, in row 37, figures and letter "36 + 36x" shall be substituted with figures and letter "35 + 36x";
(iv) at page number 131, in schedule CG, under row A, for sub-row (8), the following sub-row shall be inserted, namely,–
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) A8(v) at page number 132, in schedule CG, row item B(4)(i) and row item B(4)(ii) shall be omitted;
(vi) at page number 134, in schedule CG, in row B(A), words and figures "sl. no. 1aii", shall be substituted with words and figures "sl. no. 1aiii";
(vii) at page number 135, in Schedule CG, in Part E, the words and letters "B12a" shall be substituted with words and letters "B11a";
(viii) at page number 136, in schedule-112A, column (1b) shall be omitted;
(ix) at page number 136, in schedule-115AD(1)(b)(iii) proviso, column (1b) shall be omitted;
(x) at page number 143, in Schedule UD, in row iv, under the column (4) and (7), for the figures and letters "(3xvi of BFLA)" and "(4xvi of BFLA)", the figures and letters "(3xv of BFLA)" and "(4xv of BFLA)" shall be substituted;
(xi) at page number 152, in schedule MATC, for row 5 and 6, letters "xviii" shall be substituted with "xvii".
[Notification No. 61/2026/F. No. 370142/9/2026-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.
10 April 2026.
In filling the balance sheet, profit and loss, business income, capital gains, unabsorbed depreciation and MAT credit schedules of the return as notified on 30 March 2026.
← Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) · Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.