Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, has issued a corrigendum to the notification published vide G.S.R. 198(E) dated March 20, 2026, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i). The corrigendum rectifies 76 errors across multiple pages of that notification.

The corrections span typographical errors, incorrect cross-references, erroneous serial/sub-clause numbering, and drafting inconsistencies across various rules, forms, notes, and annexures. The nature of corrections is as follows.

In Rule 165, the marginal heading is corrected to substitute “sub-section (2) of said section” with “263(2)”. In Rule 229, “(1)” is omitted. In Rule 243, references to “section 242” and “section 244” are corrected to “rule 242” and “rule 244” respectively.

Across multiple forms, the words and symbol “my/our” and “my/our*” in Verification and Certificate clauses are corrected to “my”. The words “drop down” are omitted from Part A, Sl. No. 5 in multiple forms.

In transfer pricing method tables (RPM, CPM, TNMM, CUP), typographical errors in words such as “before adjustme t”, “adjustme t”, “befor adjustment”, “before adjustm nt”, “articulars”, and “Particula s” are corrected to “before adjustment”, “adjustment”, and “Particulars” respectively.

References to “PAN/Aadhaar” in column (4) of multiple Part B serial numbers across multiple forms are corrected to “PAN”. The column titled “Aadhaar” in Part B, Sl. No. 7 of multiple forms is omitted.

Serial and sub-clause numbering errors are corrected across multiple pages, including in Annexures A-1-1 to A-1, AA-6 to A-6, note numbering sequences, bracket-letter references in Part B sections, and section heading Roman numeral references (VII through XVI corrected to I through X sequentially).

In Part B at page 2009, Sl. No. 7 is substituted to read: “7. Details of the parent entity of the international group: Name (refer Note 1) | Address (refer Note 2) | Country of residence”.

At page 2047, Sl. No. 6 is substituted to read: “6. Contact Number: Country Code | Number”. The same substitution is made at pages 2051 and 2057, Sl. No. 5.

At page 2058, Note 1, “securitization trust” is corrected to “Venture Capital Company or Venture Capital Fund”. At page 2474, Note 3, the words “of the specified fund” are omitted. At page 2472, Sl. No. 11 is substituted to read: “11. Whether all the units of the specified fund are held by non-residents other than units held by a sponsor or a manager: Yes/No”.

Note numbering sequences at pages 2498 and 2500 are corrected by substituting erroneous figure sequences with sequential numbering starting from “1.”