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Amendments & notifications

A hand-curated register of recent official changes, each linked to the original document. This is not a live feed — entries were checked on . Always read the official document before acting.

It covers selected changes only — not every notification. For the full official lists, see e-Filing Latest News and Department notifications.

Status shown as at 25 Sept 2026 (review date)

14 of 14 entries

  1. In forceCBDT notification · CBDT

    Condonation of delay — Form 10AB renewals under s.80G(5) (1961 Act)

    CBDT Circular No. 6/2026

    Issued / Gazette
    2 Jul 2026
    On portal
    Not stated
    Effective
    Decisions by competent PCIT/CIT: 2 Jul 2026

    What changed: Conditional condonation of delay for qualifying electronic Form 10AB renewal applications under s.80G(5) where approval expired on 31 Mar 2026 and the application was filed between 1 Oct 2025 and 31 Mar 2026 — including qualifying applications rejected solely for delay.

    Who is affected: Charitable institutions whose 80G approval expired 31 Mar 2026 and that filed within that window.

    Not a fresh application deadline and not automatic approval. The competent PCIT/CIT decides on merits. Old-Act (1961) Form 10AB — not Rules 2026 numbering.

    Section 80GForm 10AB
    Sources and verification scope

    Clauses 3–5 (conditions, window, 31 Dec 2026 decision date) source-checked 25 Sep 2026 (AI-assisted).

  2. UpcomingCBDT notification · CBDT

    Income-tax (Fifth Amendment) Rules, 2026

    Notification No. 121/2026 · G.S.R. 830(E)

    Issued / Gazette
    22 Sept 2026
    On portal
    24 Sept 2026
    Effective
    All clauses: 1 Oct 2026

    What changed: Extends the prescribed process in rules 215/218/219 and Forms 132/141 to qualifying payments for property made to a non-resident by resident individual / HUF deductors, under Section 393(2), Table Sl. 17.

    Who is affected: Resident individuals and HUFs deducting tax on qualifying property payments to non-residents.

    Takes effect on 1 Oct 2026 — until then the current procedure applies. It does not mean every payment to a non-resident qualifies.

    Section 393Form 132Form 141
    Sources and verification scope

    Gazette date, effective date and the amended rules/forms source-checked 25 Sep 2026 (AI-assisted).

  3. In forceCBDT notification · CBDT

    Income-tax (Fourth Amendment) Rules, 2026

    Notification No. 120/2026 · G.S.R. 822(E)

    Issued / Gazette
    17 Sept 2026
    On portal
    24 Sept 2026
    Effective
    Clauses 2–4: 1 Apr 2026 (deemed)Clauses 5–8: 17 Sept 2026

    What changed: Two groups of changes with different effective dates: technical corrections deemed effective from 1 Apr 2026, and a deadline extension plus replaced forms effective from Gazette publication (17 Sep 2026).

    Who is affected: Registered valuers and practitioners (deadline now 31 Mar 2027); anyone relying on rules 160, 176 or 225.

    The rule 225 change concerns specific recovery provisions — it does not abolish arrest for tax offences generally.

    Form 169Form 171
    Sources and verification scope

    Clause-wise effective dates source-checked 25 Sep 2026 (AI-assisted).

    • Clauses 2–4 — Rule 160 cross-references, rule 176 (electronic communication), and specific rule 225 tax-recovery provisions on arrest / detention.
    • Clauses 5–8 — Registration deadline in rules 246(4) / 256(4) for valuers and practitioners moves from 30 Sep 2026 to 31 Mar 2027; Forms 169 and 171 replaced.
  4. Issued — commencement not statedSystems notification · Directorate of Income Tax (Systems)

    Form 98 registration and reporting procedure

    Directorate of Income Tax (Systems) Notification No. 3 of 2026

    Issued / Gazette
    15 Sept 2026
    On portal
    21 Sept 2026
    Effective
    Commencement: Not stated

    What changed: Sets the procedure under rule 160 for recipients of Form 97 declarations to register and report in Form 98: declarations received by 30 Sep → report by 31 Oct; received by 31 Mar → report by 30 Apr.

    Who is affected: Persons who receive Form 97 declarations.

    This is a Systems notification, not CBDT Circular 3. These reporting dates are not income-tax return deadlines.

    Form 97Form 98
    Sources and verification scope

    Document date, portal date and reporting windows source-checked 25 Sep 2026 (AI-assisted). No commencement date recorded.

  5. In forceCBDT notification · CBDT

    Foreign Assets of Small Taxpayers Disclosure Scheme (FADS), 2026

    Notification No. 114/2026 · G.S.R. 732(E)

    Issued / Gazette
    14 Aug 2026
    On portal
    1 Sept 2026
    Effective
    Rules in force: 16 Aug 2026Last date for declaration (rule 2(4)): 31 Dec 2026

    What changed: Rules for the disclosure scheme under Chapter IV of the Finance Act 2026 (not s.132 of the Income-tax Act). Eligible small taxpayers can declare foreign assets in Form 1 on the official portal by 31 Dec 2026.

    Who is affected: Small taxpayers who meet the scheme's eligibility conditions.

    FADS Form 1 is filed only on the official e-Filing portal. It is not Income-tax Rules 2026 Form 1 (stock exchange statement, old 3BB). Open the official e-Filing portal

    Not an unconditional amnesty — eligibility, valuation and payment conditions all apply. File only on the official e-Filing portal; SectionMap does not collect declarations.

    Sources and verification scope

    English text (from PDF page 25): issue date, G.S.R. number, rules commencement and rule 2(4) last date — source-checked 25 Sep 2026 (AI-assisted).

    • Rules in force — Scheme rules take effect.
    • Last date for declaration (rule 2(4)) — Declarations must be made by 31 Dec 2026.
  6. In forceFinance Act change · Parliament

    Finance Act 2026: AY 2026-27 return deadlines (1961 Act) and new s.263 windows

    Finance Act, 2026 (Act No. 4 of 2026), assented 30 Mar 2026

    Issued / Gazette
    30 Mar 2026
    On portal
    Not stated
    Effective
    Old s.139 changes (FA s.5) — AY 2026-27: 1 Mar 2026New s.263 / s.428 — Tax Year 2026-27 onwards: 1 Apr 2026

    What changed: For AY 2026-27 (1961 Act), non-audit business/profession cases now have until 31 Aug 2026, not 31 Jul. Belated returns: 31 Dec 2026. Revised returns: 31 Mar 2027 (or before assessment completes). For the 2025 Act, the belated window stays 9 months and the revised window was amended to 12 months from end of the tax year.

    Who is affected: Everyone filing AY 2026-27 returns, and everyone filing for Tax Year 2026-27 onwards.

    No specific extension has been verified. AY 2026-27 dates come from the 1961 Act; the 2025 Act windows apply from Tax Year 2026-27.

    Section 139Section 263Section 428Section 234FSection 234IForm ITR-1Form ITR-2Form ITR-3Form ITR-4Form ITR-5Form ITR-6Form ITR-7
    Sources and verification scope

    Finance Act 2026 Gazette PDF pages 30–31 (s.5), corroborated by the Department's return-of-income page and portal FAQ Q6/Q7; main text of ss.263 and 428 in the consolidation. Source-checked 25 Sep 2026 (AI-assisted).

    • Old s.139 changes (FA s.5) — AY 2026-27 — Explanation 2 to s.139(1): 31 Jul others; 31 Aug non-audit business/profession and qualifying partners; 31 Oct companies/audit/qualifying partners; 30 Nov transfer pricing. Belated by 31 Dec 2026; revised by 31 Mar 2027 (or earlier assessment).
    • New s.263 / s.428 — Tax Year 2026-27 onwards — 263(4) belated 9 months (retained); 263(5) revised 12 months (amended); 428(b) fee for revised return after 9 months; 428(c)/(d) audit/report fees.
  7. In forceCBDT notification · CBDT

    ITR-1 and ITR-4: up to two house properties for AY 2026-27

    Notification No. 45/2026 · G.S.R. 226(E)

    Issued / Gazette
    30 Mar 2026
    On portal
    Not stated
    Effective
    AY 2026-27: 31 Mar 2026

    What changed: ITR-1 (Sahaj) and ITR-4 (Sugam) can be used with up to two house properties for AY 2026-27. AY 2025-26 still allows one.

    Who is affected: Resident individuals (and HUFs/firms for ITR-4) with two house properties who meet every other ITR-1 / ITR-4 condition.

    Not everyone with two houses qualifies — the ₹50 lakh limit, residence, foreign asset, loss and business-income conditions still apply.

    Section 139Form ITR-1Form ITR-4
    Sources and verification scope

    First page of the notification source-checked 25 Sep 2026 (AI-assisted).

  8. AvailableUtility release · Income Tax e-Filing portal

    All ITR-1 to ITR-7 utilities available for AY 2026-27

    Issued / Gazette
    Not stated
    On portal
    20 Aug 2026
    Effective
    ITR-5: 5 Aug 2026ITR-7: 11 Aug 2026ITR-6: 18 Aug 2026

    What changed: Every ITR form for AY 2026-27 can be filed online or with the offline utility. ITR-1 to ITR-4 were released between May and June 2026.

    Who is affected: All taxpayers filing AY 2026-27 returns.

    A utility release is not a legal notification — the forms themselves were notified earlier.

    Form ITR-1Form ITR-2Form ITR-3Form ITR-4Form ITR-5Form ITR-6Form ITR-7
    Sources and verification scope

    Portal home page and Latest News source-checked 25 Sep 2026 (AI-assisted).

    • ITR-5 — Online 5 Aug 2026; offline 7 Aug 2026.
    • ITR-7 — Online 11 Aug 2026; offline 14 Aug 2026.
    • ITR-6 — Online 18 Aug 2026; offline 20 Aug 2026.
  9. In forceRules · CBDT

    Income-tax Rules, 2026 notified

    G.S.R. 198(E)

    Issued / Gazette
    20 Mar 2026
    On portal
    Not stated
    Effective
    All rules: 1 Apr 2026

    What changed: New Rules for the 2025 Act, with forms numbered 1–190.

    Who is affected: Anyone dealing with processes under the 2025 Act.

    The 2026 Rules apply to processes under the 2025 Act. AY 2026-27 returns and other old-Act matters still use the 1961 Act and 1962 Rules.

    Form 1–190
    Sources and verification scope

    Gazette date and effective date source-checked 25 Sep 2026 (AI-assisted). Individual form mappings on the Forms page come from the original dataset.

  10. In forceRate chart · TRACES

    TDS thresholds for FY 2025-26 (194A, 194-I, 194J)

    Issued / Gazette
    Not stated
    On portal
    Not stated
    Effective
    FY 2025-26 (1961 Act): 1 Apr 2025

    What changed: Higher TDS thresholds that already applied under the 1961 Act from 1 Apr 2025 — not first introduced by the 2025 Act.

    Who is affected: Deductors paying professional/technical fees, interest or rent.

    The exact Section 393 table row for each is still being confirmed.

    Section 194JSection 194ASection 194ISection 393
    Sources and verification scope

    TRACES FY 2025-26 rate chart source-checked 25 Sep 2026 (AI-assisted).

  11. UpcomingPortal guidance · Income Tax e-Filing portal

    AY 2026-27: fee for revised returns filed from 1 Jan 2027 (old s.234-I)

    Issued / Gazette
    Not stated
    On portal
    Not stated
    Effective
    Revised returns from: 1 Jan 2027

    What changed: Per portal guidance, an AY 2026-27 revised return filed after 31 Dec 2026 attracts a fee under old s.234-I. This is separate from the s.234F late-filing fee.

    Who is affected: Anyone revising an AY 2026-27 return on or after 1 Jan 2027.

    Operational guidance. The statutory text of s.234-I refers to the 'end of assessment year'; the wording difference is listed for review and the statute is not paraphrased here.

    Section 234ISection 139Section 234FForm ITR-1Form ITR-2Form ITR-3Form ITR-4Form ITR-5Form ITR-6Form ITR-7
    Sources and verification scope

    ITR-2 FAQ Q22 and ITR-1 validation rules 324/328, source-checked 25 Sep 2026 (AI-assisted).

  12. In forceAmendment Act · Parliament

    Taxation and Other Laws (Amendment) Act, 2026 — Schedule IV exemptions

    Act No. 21 of 2026 · 17 Aug 2026

    Issued / Gazette
    17 Aug 2026
    On portal
    Not stated
    Effective
    Schedule IV items 13A, 13C, 13D, 13E: 1 Apr 2026 (deemed)

    What changed: Schedule IV entry 13A (electronic capital goods / tooling) sunset extended from 2030-31 to 2040-41 and extended to 'specified electronic goods'. 13C: notification condition for foreign-company data centres removed; the Indian company's data centre may be owned or leased, subject to conditions. 13D (FIIs) and 13E: exemptions for interest on government securities and related capital gains, subject to reporting.

    Who is affected: Specified foreign companies and investors meeting the Schedule IV conditions.

    These are Schedule IV entries 13A–13E, not ordinary section 13. There is no general exemption for foreign income. Residual Schedule I (offshore fund) and Schedule V (trust) changes are pending review.

    Section Schedule IV
    Sources and verification scope

    Current Schedule IV text on incometaxindia.gov.in footnoting Act 21/2026, source-checked 25 Sep 2026 (AI-assisted). The e-Gazette PDF is indexed but full fetch was intermittent, so it was not read in full.

  13. UpcomingAmendment Act · Parliament

    Schedule IV 13F and 13G — rough diamonds and bonded-warehouse components

    Act No. 21 of 2026

    Issued / Gazette
    17 Aug 2026
    On portal
    Not stated
    Effective
    Schedule IV items 13F, 13G: 1 Oct 2026

    What changed: 13F: foreign companies selling rough diamonds in notified special zones. 13G: foreign companies supplying components from custom bonded warehouses. Both subject to all stated conditions.

    Who is affected: Foreign companies in those specific activities that meet every condition.

    Takes effect 1 Oct 2026. Schedule IV entries, not ordinary section 13.

    Section Schedule IV
    Sources and verification scope

    Schedule IV footnotes 49b / 51b, source-checked 25 Sep 2026 (AI-assisted).

  14. In forceAmendment Act · Parliament

    Surcharge of 25% for specified SPV domestic companies (s.200 / s.201 income)

    Act No. 21 of 2026 · Section 3, Table Sl. 9A

    Issued / Gazette
    17 Aug 2026
    On portal
    Not stated
    Effective
    Retrospective: 1 Apr 2026 (deemed)

    What changed: Specified SPV domestic companies with income under sections 200/201 of the 2025 Act pay a 25% surcharge; non-SPV companies 10%.

    Who is affected: Specified SPV domestic companies only.

    This is a surcharge rate, not a 25% base corporate tax rate. Company tax rates generally are unchanged by this entry.

    Section 3Section 200Section 201
    Sources and verification scope

    Current s.3 text on incometaxindia.gov.in, source-checked 25 Sep 2026 (AI-assisted).

Waiting for specialist review

We list these rather than guess. See coverage & review status.

  • Reassessment time limits (old s.149 → new s.282) — Only the 280/281 headings were checked; s.282 limits run from end of the tax year and are not yet compared.
  • Exact s.393 table rows (TDS mappings other than 194A, 194-I, 194J) — Row numbers from the original dataset are not confirmed; those pages show generic 's.393' until checked.
  • 44AD (Sl. 1) and 44AE (Sl. 2) rates and limits — Only the mapping to 58(2) was checked.
  • TOLA Act 21/2026 — residual Schedule I (offshore funds) and Schedule V (trusts) changes — Schedule IV items checked; other schedules not yet read. Full Gazette PDF fetch was intermittent.
  • Old s.234-I wording reconciliation — Gazette text says 'from end of assessment year'; portal guidance applies the fee from 1 Jan 2027. Both cited; statutory wording not altered.
  • Specialist foreign-investment amendments — Enactment details beyond Schedule IV not verified.
  • Remaining section mappings — Original 21 Aug 2025 dataset; not re-checked against the Finance Act 2026 consolidation.