Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E)

What it does

A corrigendum to the notification published vide G.S.R. 233(E) dated 30 March 2026. At page 5, in Part A General Information, in row (A10) and the entries relating thereto, the words "Wrong heads of income chosen" are to be placed in a separate line following the words "Loss not reported correctly (In case of reduction of loss)". It is a formatting correction to the printed entries, not a change of substance.

Who it reaches

Taxpayers filling in Part A General Information of the form notified by G.S.R. 233(E)
Return preparation software vendors and utility developers
Assessing Officers reading the reason selected in row (A10)

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.

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. 268(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. 233(E), dated 30th March, 2026:–

(i) at page number 5, in Part A General Information, in row (A10) and the entries relating thereto, the words "Wrong heads of income chosen" shall be placed in a separate line following the words "Loss not reported correctly (In case of reduction of loss)".

[Notification No. 63/2026/F. No. 370142/13/2026-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

The corrigendum states no separate commencement date; it corrects the parent notification of 30 March 2026 as published.
Only row (A10) of Part A General Information at page 5 is touched; nothing else in the parent notification is altered.
The extract identifies the parent only by its gazette number G.S.R. 233(E) and does not name the form, so the parent notification must be consulted to see which form is affected.

Where you meet it

When selecting the reason in row (A10) of Part A General Information while preparing the form notified on 30 March 2026.

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

← Notification No. 64 · Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(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