Notification No. 64

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7

What this is

Notification No. 64 was published on 16 April 2026. Its subject is [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7.

What it does

A corrigendum to the notification published vide G.S.R. 198(E) dated 20 March 2026, which carries the Income-tax Rules, 2026 and their forms. It makes a long series of textual corrections across the printed Gazette: in the marginal heading to rule 165 the words 'sub-section (2) of said section' are replaced by '263(2)'; in rule 229 the figure '(1)' is omitted; in rule 243 the references to 'section 242' and 'section 244' are corrected to 'rule 242' and 'rule 244'; several note and annexure numberings are renumbered; misprints such as 'adjustme t', 'befor adjustment', 'articulars' and 'Particula s' in the transfer pricing method tables are corrected; 'my/our' in the accountant's verification is replaced by 'my'; the columns titled 'Aadhaar' are omitted and 'PAN/Aadhaar' is replaced by 'PAN' at several places in the forms; contact number entries are recast as 'Contact Number: Country Code Number'; the entry on details of the parent entity of the international group is substituted; and in one note 'specified fund or stock broker' is replaced by 'constituent entity or group name' and in another 'securitization trust' by 'Venture Capital Company or Venture Capital Fund'.

Who it reaches

Persons filing the forms prescribed by the notification of 20 March 2026
Accountants signing the verification in those forms
Constituent entities of international groups reporting parent entity details
Venture capital companies and venture capital funds covered by the corrected note

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
s.242	s.436
s.244	no counterpart recorded

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 7
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 16th April, 2026
INCOME-TAX
G.S.R. 286(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. 198(E), dated 20th March, 2026:––

1. at page 1664, in rule 165, in marginal heading after "read with" for the words, brackets and figure "sub-section (2) of said section", figures and brackets "263(2)" shall be substituted;

2. at page 1711, in rule 229, omit "(1)";

3. at page 1752, in rule 243, for the word and figures, "section 242", the word and figures, "rule 242" shall be substituted;

4. at page 1752, in rule 243, for the words and figures, "section 244", the word and figures, "rule 244" shall be substituted;

5. at page 1814, in Notes, for the letter, symbols and figures "A-1-1", the letter, symbol and figure, "A-1" shall be substituted;

6. at page 1815, in Notes, for the letters, symbol and figure "A A-6", the letter, symbol and figure, "A-6" shall be substituted;

7. at page 1847, in Notes, for the figures and symbols "6.", "7.", "8." and "9.", the figures and symbols, "1.", "2.", "3." and "4." shall be substituted respectively;

8. at page 1954, in Verification by an accountant, for the words and symbol "my/our", the word "my" shall be substituted;

9. at page 1958, in Verification by an accountant, for the words and symbol "my/our", the word "my" shall be substituted;

10. at page 1974, in RPM, in cell (iii), for the words "before adjustme t", the words "before adjustment" shall be substituted;

11. at page 1974, in RPM, in cell (vi), for the words "adjustme t", the word "adjustment" shall be substituted;

12. at page 1974, in CPM, in cell (iii), for the words "befor adjustment", the words "before adjustment" shall be substituted;

13. at page 1975, in TNMM, for the word "articulars", the word "Particulars" shall be substituted;

14. at page 1975, in TNMM, in cell (v), for the words "before adjustm nt", the words "before adjustment" shall be substituted;

15. at page 1975, in CUP, for the word "Particula s", the word "Particulars" shall be substituted;

16. at page 2003, in Part B, in Sl. No. 11, for the words, figures, letter and symbols "Note 5.A-3", the words, figures, letter and symbols "Note 4.A-3" shall be substituted;

17. at page 2006, in Note 1, for the words "specified fund or stock broker", the words "constituent entity or group name" shall be substituted;

18. at page 2009, in Part B, for Sl. No. 7 the following shall be substituted, namely: ⎯
"7. Details of the parent entity of the international group:
Name (refer Note 1) Address (refer Note 2) Country of residence";

19. at page 2020, in Note 5, in Annexure A-2, for the brackets and letters "(x)" and "(xi)", the brackets and letters "(i)" and "(ii)" respectively shall be substituted;

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

20. at page 2024, in Note 5, in Annexure A-2, for the brackets and letters "(xii)" and "(xiii)", the brackets and letters "(i)" and "(ii)" respectively shall be substituted;

21. at page 2024, in Note 5, in Annexure A-5, for the brackets and letters "(v)", "(vi)", "(vii)" and "(viii)", the brackets and letters "(i)", "(ii)", "(iii)", and "(iv)" respectively shall be substituted;

22. at page 2028, in Part B, after the figure and symbol "7." the figure and symbol "2." shall be omitted;

23. at page 2028, in Part B, after the figure and symbol "8." the figure and symbol "3." shall be omitted;

24. at page 2028, in Part B, after the figure and symbol "9." the figure and symbol "4." shall be omitted;

25. at page 2047, in Part A, for Sl. No. 6 the following shall be substituted, namely: ⎯
"6. Contact Number: Country Code Number";

26. at page 2048, in Part B, in Sl. No. 15, in column (4), for the words and symbol "PAN/Aadhaar", the word "PAN" shall be substituted;

27. at page 2051, in Part A, for Sl. No. 5 the following shall be substituted, namely: ⎯
"5. Contact Number: Country Code Number";

28. at page 2053, in Part B, in Sl. No. 7, the column titled as "Aadhaar" shall be omitted;

29. at page 2054, in Part B, in Sl. No. 13, in column (4), for the words and symbol "PAN/Aadhaar", the word "PAN" shall be substituted;

30. at page 2057, in Part A, for Sl. No. 5 the following shall be substituted, namely: ⎯
"5. Contact Number: Country Code Number";

31. at page 2058, in Note 1, for the words "securitization trust", the words "Venture Capital Company or Venture Capital Fund" shall be substituted;

32. at page 2059, in Part B, in Sl. No. 7, the column titled as "Aadhaar" shall be omitted;

33. at page 2060, in Part B, in Sl. No. 16, in column (4), for the words and symbol "PAN/Aadhaar", the word "PAN" shall be substituted;

34. at page 2061, in Part B, in Sl. No. 18, for the words and symbol "PAN/Aadhaar", the word "PAN" shall be substituted;

35. at page 2070, in Part B, in Sl. No. 17(i) and (ii), in column (4), for the words and symbols "PAN/Aadhaar", the word "PAN" shall be substituted;

36. at page 2072, in Verification, for the words and symbols "my/our*", the word "my" shall be substituted;

37. at page 2084, after "Income-tax Officer] to–" for the brackets and letters "(k)", "(l)", "(m)", "(n)" , "(o)", "(p)", "(q)", "(r)", "(s)" and "(t)", the brackets and letters "(a)", "(b)", "(c)", "(d)", "(e)", "(f)", "(g)", "(h)", "(i)" and "(j)" respectively shall be substituted;

38. at page 2085-2086, after "Income-tax Officer] to–" for the brackets and letters "(u)", "(v)", "(w)", "(x)", "(y)", "(z)", "(aa)", "(bb)", "(cc)", "(dd)", the brackets and letters "(a)", "(b)", "(c)", "(d)", "(e)", "(f)", "(g)", "(h)", "(i)" and "(j)" respectively shall be substituted;

39. at page 2113, in part B, in row item 9, before the word "Salary", for the brackets and letters "(ii)", the brackets and letters "(i)" shall be substituted;

40. at page 2154, in Part A, in Sl. No. 5, the words "drop down" shall be omitted;

41. at page 2159, in Part B, before Sl. No. 6, for the figures, symbol and words "VII. General", the figure, symbol and words "I. General" shall be substituted;

42. at page 2159, in Part B, before Sl. No. 8, for the figures, symbol and words "VIII. Application Details", the figures, symbol and words "II. Application Details" shall be substituted;

43. at page 2159, in Part B, before Sl. No. 10, for the figures, symbol and words "IX. Incorporation/ Constitution Details", the figures, symbol and words "III. Incorporation/ Constitution Details" shall be substituted;

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9

44. at page 2159, in Part B, in Sl. No. 11, for the brackets and letters "(iv)", "(v)" and "(vi)", the brackets and letters "(i)", "(ii)" and "(iii)" respectively shall be substituted;

45. at page 2159, in Part B, before Sl. No. 16, for the figures, symbol, words and brackets "X. Recognition (registration, approval or notification) Details", the figures, symbol, words and brackets "IV. Recognition (registration, approval or notification) Details" shall be substituted;

46. at page 2160, in Part B, before Sl. No. 20, for the figures, symbol and words "XI. Office Bearers Details", the figure, symbol and words "V. Office Bearers Details" shall be substituted;

47. at page 2160, in Part B, before Sl. No. 22, for the figures, symbol and words "XII. Operation Details", the figures, symbol and words "VI. Operation Details" shall be substituted;

48. at page 2161, in Part B, in Sl. No. 25, the brackets and letter "(d)" shall be omitted and for the brackets and letter "(e)", the brackets and letter "(d)" shall be substituted;

49. at page 2161, in Part B, before Sl. No. 26, for the figures, symbol and words "XIII. Assets and Liabilities", the figures, symbol and words "VII. Assets and Liabilities" shall be substituted;

50. at page 2161, in Part B, in Sl. No. 27(i), for the words, brackets and letter "mentioned in (g)", the words, brackets and letter "mentioned in (h)" shall be substituted;

51. at page 2161, in Part B, before Sl. No. 28, for the figures, symbol and words "XIV. Income Details", the figures, symbol and words "VIII. Income Details" shall be substituted;

52. at page 2161, in Part B, before Sl. No. 30, for the figures, symbol and words "XV. Religious Activities", the figures, symbol and words "IX. Religious Activities" shall be substituted;

53. at page 2161, in Part B, before Sl. No. 32, for the figures, symbol and words "XVI. Attachments", the figure, symbol and words "X. Attachments" shall be substituted;

54. at page 2162, in Note 4, for the brackets and letters "(c)", "(d)", "(e)", "(f)", "(g)" and "(h)", the brackets and letters "(a)", "(b)", "(c)", "(d)", "(e)" and "(f)" respectively shall be substituted;

55. at page 2166, in Note 7, for the brackets and letters "(c)" and "(d)", the brackets and letters "(a)" and "(b)" respectively shall be substituted;

56. at page 2167, in Note 9, for the brackets, letter, words and symbol "(a) Income-tax Act, 2025", the brackets, letter, words and symbol "(b) Income-tax Act, 2025";

57. at page 2168, in Note 12, for the brackets and letters "(c)" and "(d)", the brackets and letters "(a)" and "(b)" respectively shall be substituted;

58. at page 2170, in Part B, in Sl. No. 5, for the brackets and letters "(vii)", "(viii)" and "(ix)", the brackets and letters "(i)", "(ii)" and "(iii)" respectively shall be substituted;

59. at page 2172, in Part B, in Sl. No. 9, for the brackets and letters "(x)", "(xi)" and "(xii)", the brackets and letters "(i)", "(ii)" and "(iii)" respectively shall be substituted;

60. at page 2181, in Part A, in Sl. No. 5, the words "drop down" shall be omitted;

61. at page 2215, in Note 3, for the brackets and letters "(e)" and "(f)", the brackets and letters "(a)" and "(b)" respectively shall be substituted;

62. at page 2217, in Note 3, for the brackets and letters "(g)" and "(h)", the brackets and letters "(a)" and "(b)" respectively shall be substituted;

63. at page 2220, in part F, in row item 24, for the brackets and letters "(iii)" and "(iv)", the brackets and letters "(i)" and "(ii)" respectively shall be substituted;

64. at pages 2222 and 2223, in part C, in row item 12, for the brackets and letters "(iii)" and "(iv)", the brackets and letters "(i)" and "(ii)" respectively shall be substituted;

65. at page 2223, in part C, in row item 15(iii), for the brackets and letters "(v)" and "(vi)", the brackets and letters "(i)" and "(ii)" respectively shall be substituted;

66. at page 2227, after "Note: 6", the words "Notes for the systems and its entries" shall be omitted;

67. at page 2401, in Part B, Sl. No. 9(i)(d) and 9(ii)(d) titled as "Aadhaar:" shall be omitted;

68. at page 2413, in part A.1, in row item above A.1.5, the letter, figures and symbols "A.1.3" shall be substituted with the letter, figures and symbols "A.1.4";

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

69. at page 2456, in verification, paragraph 3, for the words and symbol "my/our", the word "my" shall be substituted;

70. at page 2472, in Part B, for Sl. No. 11 the following shall be substituted, namely: ⎯
"11. Whether all the units of the specified fund are held by non-residents other than units held by a sponsor or a manager:
Yes/No";

71. at page 2474, in Note 3, the words "of the specified fund" shall be omitted;

72. at page 2475, in Certificate, for the words and symbol "my/our", the word "my" shall be substituted;

73. at page 2476, in Part A, in Sl. No. 5, the words "drop down" shall be omitted;

74. at page 2479, in Part B, in Sl. No. 6(x), for the words and symbol "PAN/Aadhaar", the word "PAN" shall be substituted;

75. at page 2498, in Notes, for the figures and symbols "9.", "10.", "11." "12.", "4." and "5." the figures and symbols "1.", "2.", "3.", "4." , "5." and "6." respectively shall be substituted;

76. at page 2500, in Notes, for the figures "13", "14", "15" "16", "17" and "18" the figures "1", "2", "3", "4", "5" and "6" respectively shall be substituted.

[Notification No. 64/2026/F. No. 370142/41/2025-TPL]
PANKAJ JINDAL, Jt. 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

As part of the notification dated 20 March 2026 that it corrects.

What to watch

A corrigendum takes effect as part of the notification dated 20 March 2026 that it corrects; it creates no fresh obligation of its own.
The corrections to rule 243 change cross-references from sections to rules, which alters what the rule points to.
Aadhaar is removed as an identifier in several form columns, leaving the permanent account number alone.
The extract stops in the middle of item 34, at page 2061, so the remaining corrections are not before us.

Where you meet it

In filling or scrutinising the forms and rules published on 20 March 2026, where the printed Gazette text must be read as corrected.

What it names

Rules it names. Rule 165, 229, 242, 243, 244 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 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. 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. 6/2026 · Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(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.