The Central Board of Direct Taxes (CBDT) on April 10, 2026, issued the Corrigendum to notification no. G.S.R. 230(E), dated March 30, 2026 regarding “Income-tax (Sixth Amendment) Rules, 2026”.
The following has been stated namely: -
• At page number 100, in Part A – BS, in vertical heading under column 1, the word “QUITY” shall be substituted by word “EQUITY”
• At page number 111, in Part A – P & L, after row 15, the words “DE” shall be substituted by figures “16”
• At page number 125, in schedule BP, in row 37, figures and letter “36 + 36x” shall be substituted with figures and letter “35 + 36x”
• At page number 136, in schedule-112A, column (1b) shall be omitted
• At page number 136, in schedule-115AD(1)(b)(iii) proviso, column (1b) shall be omitted.
[Notification No. G.S.R. 266(E)]
