https://www.taxtmi.com/notifications?id=145314 The Income-tax (Fifth Amendment) Rules, 2026 substitute Form ITR-5 in Appendix-II of the Income-tax Rules, 1962. The amended form applies to returns filed for Assessment Year 2026-27 and takes effect from 31 March 2026. The revised ITR-5 contains extensive fields covering general information, filing status, audit details, balance sheet and profit and loss disclosures, presumptive income, capital gains, other sources, set-off and carry-forward of losses, deductions, foreign assets, GST turnover, tax payments, refund particulars and verification. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 13 Apr 2026 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145314 The Income-tax (Fifth Amendment) Rules, 2026 substitute Form ITR-5 in Appendix-II of the Income-tax Rules, 1962. The amended form applies to returns filed for Assessment Year 2026-27 and takes effect from 31 March 2026. The revised ITR-5 contains extensive fields covering general information, filing status, audit details, balance sheet and profit and loss disclosures, presumptive income, capital gains, other sources, set-off and carry-forward of losses, deductions, foreign assets, GST turnover, tax payments, refund particulars and verification. Notifications Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145314