Important Updates: CBDT Issues Corrigenda for ITR Forms (April 2026)
The Central Board of Direct Taxes (CBDT) has issued a series of corrigenda notifications on April 10, 2026, to correct technical errors in previously published income tax notifications. These updates affect several ITR forms and schedules used by central government employees and other taxpayers.
1. Notification No. 57/2026 - Focus on ITR-1 & ITR-4
This notification provides significant updates to simplified forms:
- ITR-1 (Sahaj): Completely substitutes "Schedule-IT," which covers details for Advance Tax and Self-Assessment Tax payments.
- ITR-4 (Sugam): Renumbers sub-rows under the Salary schedule in Part B (Gross Total Income).
- Corrects typographical errors in row references for Part B.
2. Notification No. 58/2026 - Corrections in Schedule CG & OS
Technical adjustments to Capital Gains and Other Sources:
- Corrects figure and letter references in Schedule CG (Capital Gains).
- Removes unnecessary grey shading in Table F of Schedule CG.
- Omits specific columns in Schedule-112A and Schedule-115AD(1)(b)(iii).
- Fixes row references in Schedule OS, Schedule CFL, and Part B-TI.
3. Notification No. 59/2026 - Row Refinements
Specific wording corrections for clarity:
- Substitutes "i. (ic + ii)" with "Total (ic + ii)" in Schedule CG Part-B.
- Updates row references from "B13a" to "B12a" in Schedule CG Part E.
- Removes grey color from blank cells in Schedule OS row 10(3b) for specific date columns.
4. Notification No. 60/2026 - Schedule UD Updates
Focuses on mathematical notations and Unabsorbed Depreciation:
- Corrects the expression for Schedule CG row A8 to properly reflect "(A8a + A8b + A8c)".
- Adjusts figure and letter references in Schedule UD (Unabsorbed Depreciation) for columns 4 and 5.
5. Notification No. 61/2026 - Typo & Column Fixes
Addressing errors in more complex return types:
- Corrects "QUITY" to "EQUITY" in Part ABS.
- Replaces the text "DE" with figure "16" in Part A - P & L.
- Inserts sub-rows for Pass-Through Income/Loss in Schedule CG.
- Omits specific columns in Schedule-112A and Schedule-115AD.
- Updates references in Schedule UD and Schedule MATC.
6. Notification No. 62/2026 - Interchanging Cells
Formatting corrections for better data entry:
- Interchanges greyed cells with blank cells in Schedule-I for assessment years 2024-25 and 2025-26.
- Updates Schedule CG by omitting certain row items and inserting new sub-rows for short-term capital gains.
- Interchanges cells in Schedule-CYLA and corrects references in Part B-TI.
7. Notification No. 63/2026 - General Information Update
A specific adjustment for general reporting:
- Ensures the phrase "Wrong heads of income chosen" is placed on a separate line in Part A General Information (row A10).
This summary is based on official corrigenda notifications issued by the Ministry of Finance, Department of Revenue.
Educational Purpose Only: The information provided in this article is for general informational and educational purposes only.
Accuracy & Mistakes: While every effort has been made to ensure accuracy, human errors or omissions may occur.
No Liability: Under no circumstances shall the author or this website be held liable for any loss arising from the use of this information.
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