The Central Board of Direct Taxes (CBDT) has issued a series of corrigenda vide Notification Nos. 57/2026 to 63/2026, all dated April 10, 2026, to rectify and streamline certain provisions, schedules, and reporting formats in the notified Income-tax Return (ITR) Forms 1 to 7 and Form U for Assessment Year 2026-27. These corrections aim to improve clarity, ensure consistency, and facilitate accurate reporting by taxpayers.
Notification No. 57/2026 – Corrigendum to ITR Forms 1 and 4
The corrigendum introduces key modifications in ITR-1 and ITR-4. In ITR-1, the existing Schedule-IT has been substituted with a revised format capturing detailed information of advance tax and self-assessment tax payments, including BSR code, date of deposit, challan serial number, and tax paid.
Further, in ITR-4, certain structural corrections have been made in Part B (Gross Total Income), including renumbering of sub-rows under Schedule Salary and correction in item labeling to ensure consistency in reporting.
Notification No. 58/2026 – Corrigendum to ITR Form 2
This notification brings multiple corrections in ITR-2, particularly in Schedule CG, Schedule OS, Schedule CFL, and Part B-TI. These include correction of references (such as substitution of “6c–6d” with “5c–5d”), revision of marginal headings, and removal of grey shading from blank cells in various tables to improve usability.
Additionally, certain columns in Schedule 112A and Schedule 115AD have been omitted, and typographical corrections have been made in row references and notations across schedules.
Notification No. 59/2026 – Corrigendum to ITR Form 3
In ITR-3, corrections have been made in Schedule CG and Schedule OS. These include standardization of expressions such as “Total (ic + ii)” and rectification of row references in Part E.
Further, formatting improvements such as removal of grey shading in specified columns have been carried out to enhance clarity and ensure uniform presentation across schedules.
Notification No. 60/2026 – Corrigendum to ITR Form 5
The corrigendum to ITR-5 primarily addresses formula corrections and reference updates. In Schedule CG, the expression for aggregation in row A8 has been corrected to reflect proper summation.
Additionally, references to BFLA-related computations in Schedule UD have been corrected by revising row identifiers (from “xvi” to “xv”), ensuring accurate linkage with loss set-off provisions.
Notification No. 61/2026 – Corrigendum to ITR Form 6
Significant and comprehensive corrections have been made in ITR-6, including rectification of typographical errors (such as “QUITY” corrected to “EQUITY”) and structural updates across multiple schedules.
Key changes include insertion of a new sub-row for reporting pass-through income/loss under short-term capital gains, deletion of redundant rows, and corrections in Schedule CG, BP, UD, and MATC. Several column references and serial numbers have also been updated to ensure internal consistency and accurate computation.
Notification No. 62/2026 – Corrigendum to ITR Form 7
The corrigendum to ITR-7 introduces both structural and formatting changes. These include interchange of greyed and blank cells for specific financial year columns, deletion of certain sub-rows in Schedule CG, and insertion of a new reporting row for pass-through income/loss.
Further, corrections have been made in Schedule CYLA and Part B-TI to align references with updated row numbering, along with removal of grey shading in Schedule OS to enhance readability.
Notification No. 63/2026 – Corrigendum to Form U (Updated Return)
In Form U, a clarification has been introduced in Part A (General Information). A new separate line has been inserted to explicitly capture cases where taxpayers have selected incorrect heads of income, in addition to existing provisions relating to incorrect loss reporting.
This change is intended to improve disclosure accuracy in updated returns and assist in better compliance monitoring.
Conclusion
These corrigenda collectively refine the notified ITR forms by addressing typographical errors, improving structural consistency, and enhancing the clarity of schedules and reporting requirements. Taxpayers and professionals are advised to take note of these updates while preparing and filing returns for the relevant assessment year.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/CBDT-NN-57-to-63-dated-10.04.2026.pdf
