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Taxation Central Ministry of Finance Income-Tax Act, 2025

CBDT issues corrigendum for modification in income tax rules 2026 in reference to notification G.S.R. 198(E)

16-Apr-2026 | G.S.R. 286(E)

CBDT has issued corrigendum for modification in Income Tax Rules 2026 in reference to notification G.S.R. 198(E) with effect from 16th April 2026

Key highlight of the notification are as follows: -
1.Rule 165, the words "sub-section (2)" has been substituted with "263(2)"
2.Form No. 44 verification by an accountant in declaration statement "I affirm that the above particulars are true and correct to the best of my/our knowledge and belief" has been revised by substituting "my/our" with "my"
3.Form No.72, Part B, Sl. No. 15 relating to "Details of persons referred to in section 221(1)" under Column (4), the words and symbol "PAN/Aadhaar" have been substituted with "PAN"
4.Form No.74 "Statement of income paid or credited by a Venture Capital Company" Part B relating to Other Information, Sl.No.7 titled "Aadhaar" has been omitted

For more information kindly refer the attached document

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