CBDT Corrigendum to Notification No. 61/2026: Detailed Overview of Corrections in ITR Form 6

The Central Board of Direct Taxes (CBDT) has released a formal corrigendum to Notification No. 61/2026 to correct several non-substantive but important errors in the notified Income Tax Return Form 6 and its various schedules. These modifications are primarily editorial in nature—such as spelling corrections, rectification of row and column references, and deletion of redundant fields—intended to improve the accuracy and internal consistency of the form.

Although these changes do not revise any underlying tax law, they are highly relevant for correct data entry and seamless processing of returns by the Income Tax Department’s systems. Assessees, tax professionals, and compliance teams should update their templates and software logic to reflect these rectifications for any filing that relies on Notification No. 61/2026.

This article walks through each specific change contained in the corrigendum G.S.R. 266(E) dated 10th April, 2026, and explains its practical implications for Form 6 filings.

Background of the Corrigendum

The corrigendum pertains to the notification originally issued by the Ministry of Finance, Department of Revenue (CBDT), and published as G.S.R. 230(E) on 30th March, 2026 in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i). That earlier notification introduced revised Income Tax Return Form 6 and related schedules.

Upon further review, CBDT identified a number of typographical and reference-related issues in the notified text. To ensure that Form 6 is technically sound and unambiguous, CBDT has now issued this corrigendum specifying the exact locations and nature of each correction.

Note:
These corrections do not introduce any new tax liability or relief. They merely align the form’s contents with the intended legal framework and logical structure.

Key Areas of Correction in ITR Form 6

The corrigendum addresses issues across multiple parts and schedules of the ITR Form 6, namely:

  • Part A – BS (Balance Sheet)
  • Part A – P & L (Profit & Loss Account)
  • Schedule BP (Business or Profession)
  • Schedule CG (Capital Gains)
  • Schedule 112A
  • Schedule 115AD
  • Schedule UD
  • Schedule MATC

Each amendment is directed at specific rows, sub-rows, columns, or headings, primarily to fix spelling mistakes, wrong numbering, and incorrect cross-references.

1. Correction in Part A – BS (Balance Sheet)

Location: Page 100, Part A – BS, vertical heading under column 1

  • The corrigendum replaces the incorrectly printed term “QUITY” with the correct word “EQUITY”.

Impact:

  • This is a straightforward spelling correction in the balance sheet heading.
  • While it does not change any computational aspect, it ensures professional presentation and avoids confusion in official documentation and software applications that may rely on column headers for mapping data.

2. Correction in Part A – P & L (Profit & Loss Account)

Location: Page 111, Part A – P & L, after row 15

  • The text “DE” appearing after row 15 is now substituted with the figure “16”.

Impact:

  • This amendment corrects what appears to be a misplaced or truncated label.
  • It restores correct sequential row numbering by inserting “16” where it should appear, ensuring that references to subsequent rows in instructions or software are accurate.
  • Assessees and solution providers should ensure row numbering in their P & L templates conforms to this corrected structure.

3. Adjustment in Schedule BP (Business or Profession)

Location: Page 125, Schedule BP, row 37

  • The earlier expression “36 + 36x” has been replaced with “35 + 36x”.

Impact: