Income-tax (Ninth Amendment) Rules, 2026

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....2. In the Income-tax Rules, 1962, in Appendix-II, after the ITR-A, the following Form ITR-U (ITR for updated return) shall be inserted, namely: - [F. No. 370142/13/2026-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation Note.- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 232 (E), dated the 30th March, 2026     ************ NOTES:- 1. For Further Amendment see Corrigendum Notification No. 63/2026 dated 10-04-2026 ============= Document 1 5 [भाग II-खण्ड 3(i)] भà¤....

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....f tax Return in response to notice u/s 148 If filed, in response to a notice u/s 148 enter Document Identification Number (DIN) and date of such notice, Date of such Notice(dd/mm/yyyy) Document Identification Number (DIN) Others (A11) Are you filing the updated return during the period upto 12 months from the end of the relevant assessment year between 12 to 24 months from the end of the relevant assessment year between 24 to 36 months from the end of the relevant assessment year between 36 to 48 months from the end of the relevant assessment year (A12) (a) Are you filing the updated return to reduce carried forward loss or unabsorbed depreciation or tax credit? Yes No (b) If yes, please specify the assessment years where ....

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.... of income u/s 234F 8. Regular Assessment Tax, if any (in applicable cases) [Please mention the tax paid if any which is over and above the tax payable declared in sl.no.57 9. Aggregate liability on additional income, (i) in case refund has been issued [3 + 6ii- (5 + 8 + 4)] (ii) in case refund has not been issued [3 + 6i - (5+8 + 4 )] 10. Additional income-tax liability on updated income [25% or 50% or 60% or 70% of (9-7)] or Additional income-tax liability on updated income where return is filed in response to notice issued u/s 148 [35% or 60% or 70% or 80% of (9-7)] 11. Net amount payable (9+10) 12 Tax paid u/s 140B 13. Tax due (11-12) TAX PAYMENTS (ONLY as per Updated Return) 14. A Details of payme....