Notification/Circular No.: G.S.R. 226(E), G.S.R. 227(E), G.S.R. 228(E), G.S.R. 229(E), G.S.R. 230(E), G.S.R. 231(E), G.S.R. 232(E), G.S.R. 233(E) dated March 30, 2026
Applicable Act/Rule: Income-tax Act, 1961
Effective Date: March 31, 2026 – for returns filed for A.Y. 2026-27
Central Board of Direct Taxes issued multiple notifications to prescribe Income-tax Return (ITR) Forms for Assessment Year 2026–27. These notifications correspond to different categories of taxpayers and forms including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7, ITR-V, and ITR-U.
The notifications prescribe updated formats of Income-tax Return Forms applicable for Assessment Year 2026–27. Each form is specified for a distinct class of taxpayers based on nature of income, status of taxpayer, and type of entity. The prescribed forms include:
These forms apply to persons required to furnish returns of income under the Income-tax Act, 1961 for Assessment Year 2026–27.
Links: https://egazette.gov.in/WriteReadData/2026/271423.pdf
https://egazette.gov.in/WriteReadData/2026/271435.pdf
https://egazette.gov.in/WriteReadData/2026/271436.pdf
https://egazette.gov.in/WriteReadData/2026/271441.pdf
https://egazette.gov.in/WriteReadData/2026/271442.pdf
https://egazette.gov.in/WriteReadData/2026/271443.pdf
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