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        Case ID :

        Corrigendum to Notification No. 49/2026 dated 30 March 2026 regarding Income Tax Return Form 6 - 61/2026 - Income Tax

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        Income tax return form corrigendum corrects schedule references, row numbers, and capital gains disclosure entries across prescribed annexures. A corrigendum to the Income-tax Return Form 6 notification corrects multiple drafting and cross-reference errors in the prescribed return schedules. The amendments include substitution of the word 'Equity' for an incorrect heading, correction of row numbering in the profit and loss schedule, and revision of a formula reference in the business profits schedule. Further corrections are made in the capital gains and related disclosure schedules, including insertion of a new entry for pass-through income or loss in the nature of short-term capital gain, omission of certain rows, substitution of internal cross-references, replacement of schedule references, omission of specified columns, correction of references in the unexplained deposits schedule, and adjustment of row references in the MAT credit schedule.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Income tax return form corrigendum corrects schedule references, row numbers, and capital gains disclosure entries across prescribed annexures.

                              A corrigendum to the Income-tax Return Form 6 notification corrects multiple drafting and cross-reference errors in the prescribed return schedules. The amendments include substitution of the word "Equity" for an incorrect heading, correction of row numbering in the profit and loss schedule, and revision of a formula reference in the business profits schedule. Further corrections are made in the capital gains and related disclosure schedules, including insertion of a new entry for pass-through income or loss in the nature of short-term capital gain, omission of certain rows, substitution of internal cross-references, replacement of schedule references, omission of specified columns, correction of references in the unexplained deposits schedule, and adjustment of row references in the MAT credit schedule.





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                              ActsIncome Tax
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