CBDT Corrigendum Streamlines Reporting Options in Income Tax Return Form U
The Central Board of Direct Taxes (CBDT) has issued a corrigendum to Notification No. 63/2026 that fine-tunes the layout of Income Tax Return Form U, which is used for filing updated income tax returns. While the modification is minor and purely formatting-related, it has significant implications for clarity and ease of reporting for the assessee.
The corrigendum specifically addresses how certain reasons for filing an updated return are displayed in Part A – General Information of Form U, particularly in row (A10). By restructuring the placement of the phrase “Wrong heads of income chosen”, the CBDT aims to reduce confusion and improve the readability of the form without introducing any new substantive compliance requirements.
Background of Notification No. 63/2026
Notification No. 63/2026 – Income Tax, dated 10th April, 2026, was issued by the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) and published as G.S.R. 268(E). This notification functions as a corrigendum to an earlier notification, G.S.R. 233(E) dated 30th March, 2026, which was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i).
The original notification introduced or modified Income Tax Return Form U, which is the prescribed form for filing updated returns under the Income Tax Act 1961. Form U includes a section called Part A – General Information, where an assessee must specify the reason for filing an updated return. The corrigendum corrects the presentation of one of these reasons in row (A10).
Important Note:
The corrigendum does not alter the legal framework, tax computation, eligibility conditions, or any substantive requirement of Form U. It only rectifies the way certain text is displayed in the form.
What the Corrigendum Specifically Changes
Textual Correction in Part A – General Information
The corrigendum targets a specific portion of Form U:
Location in Form:
- Page number 5
- Part A – General Information
- Row (A10) and its related entries
Instruction Contained in the Corrigendum:
The words “Wrong heads of income chosen” are to be placed on a separate line immediately after the words:“Loss not reported correctly (In case of reduction of loss)”
This means that, in the corrected version of Form U, “Wrong heads of income chosen” will appear as an independent selectable description/reason in row (A10), rather than being clubbed together visually or structurally with “Loss not reported correctly (In case of reduction of loss)”.
Objective of the Formatting Change
The purpose of the modification is:
- To visually separate two distinct reasons for filing an updated return:
- “Loss not reported correctly (In case of reduction of loss)”
- “Wrong heads of income chosen”
- To prevent misinterpretation that both phrases form a single combined reason
- To ensure uniform understanding among assessees, tax professionals, and processing officials
- To improve data capture and reporting accuracy when identifying the basis for revising an earlier return
Significance of the Change for Assessees Filing Updated Returns
Clearer Classification of Errors
In practice, when an assessee files an updated return, the reason selected in Part A – General Information helps: