Rule title amendment clarifies that the amending rules are the Income tax (First Amendment) Rules, 2026. Corrigendum substitutes the bracket, figures and words in item 1 of the earlier notification G.S.R. 158(E) (5 March 2026) so that the rules read '(1) These rules may be called the Income tax (First Amendment) Rules, 2026.' instead of '(1) These rules may be called the Income tax (Amendment) Rules, 2026.'