CBIC Issues Corrigendum to Correct the Title of Income Tax Amendment Rules [Read Notification]
CBDT has issued a corrigendum to correct the title of the Income-tax Amendment Rules as “Income-tax (First Amendment) Rules, 2026.”
The Ministry of Finance, Department of Revenue, acting through the CentralBoard of Direct Taxes (CBDT), issued a formal corrigendum under notification G.S.R. 189(E) on March 16, 2026. This directive serves to correct a specific nomenclature error in a previous notification, G.S.R. 158(E), dated March 5, 2026.
The Correction
The core of the corrigendum centers on a substitution of titles within the Income-tax Rules, 1962. In the original notification issued earlier in the month, the new rules were simply titled the “Income-tax (Amendment) Rules, 2026.” Under the authority of the Deputy Secretary, Pradeep Sharma, the corrigendum mandates that at Item 1, Page 9 of the original document, this title be substituted with:
“The Income-tax (First Amendment) Rules, 2026”
Aside from this specific modification to the nomenclature, the CBDT has confirmed that all other provisions, schedules, and technical amendments outlined in the original March 5th notification remain unchanged and fully in force.
Extract from Notification
G.S.R. 189(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. 158(E), dated 5th march, 2026:––
(i) at page number 9, in item 1, for the bracket, figures and words “(1) These rules may be called the Income-tax (Amendment) Rules, 2026.”, the bracket, figures and words “(1) These rules may be called the Income-tax (First Amendment) Rules, 2026.” shall be substituted;
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