CBDT Issues Corrigendum Notification No. 59/2026 Fixing Formatting Errors in ITR Forms

The Central Board of Direct Taxes (CBDT) has released Corrigendum Notification No. 59/2026-Income Tax, dated 10th April 2026, to address certain minor technical and formatting inaccuracies found in previously notified Income Tax Return forms. These corrections pertain specifically to Schedule CG (Capital Gains) and Schedule OS (Other Sources) within the relevant ITR forms.

Background and Context

The original notification containing the ITR form specifications was published vide G.S.R. 228(E), dated 30th March, 2026, in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i). Upon review, certain formatting inconsistencies and reference errors were identified in the notified forms. To maintain accuracy and readability, the CBDT has issued this corrigendum to rectify those issues without altering any substantive tax computation provisions or filing obligations of the assessee.

Important Note: These corrections are purely technical and clarificatory in nature. They do not introduce any new compliance requirements, nor do they modify the manner in which an assessee computes or reports income in the return forms.

Key Corrections Introduced by the Corrigendum

The corrigendum brings about three specific changes across two schedules of the ITR form. Each correction is discussed in detail below.

1. Schedule CG – Part B, Row 9, Sub-Row a(iii): Formatting Correction

Location: Page No. 104 of the originally notified form

Nature of Correction: In Schedule CG, under Part-B, at row 9, sub-row a(iii), a minor formatting inconsistency existed. The text read:

"i. Total (ic + ii)"

This has now been corrected and shall read as:

"Total (ic + ii)"

The removal of the redundant prefix "i." before the label resolves a formatting irregularity that could have caused confusion while reading or filling the relevant row. The underlying calculation methodology — i.e., the summation of values ic + ii — remains completely unchanged. This correction ensures that the labelling within Schedule CG is consistent with the overall structure and layout of the return form.