CBDT Corrects ITR-1 and ITR-4 Forms through Notification No. 57/2026
The Central Board of Direct Taxes (CBDT) has issued Notification No. 57/2026 dated 10 April 2026, introducing a corrigendum to the Income Tax Return (ITR) forms that were earlier notified on 30 March 2026.
The corrigendum makes specific corrections in ITR-1 (Sahaj) and ITR-4 (Sugam) to improve the accuracy and consistency of the return forms.
Key Changes Introduced
1. Amendment in ITR-1 (Sahaj)
The Schedule-IT relating to Advance Tax and Self-Assessment Tax Payments has been substituted.
The revised schedule requires taxpayers to provide:
- BSR Code
- Date of Deposit
- Challan Serial Number
- Tax Paid
This change ensures that tax payment details are captured in a standardized format.
2. Corrections in ITR-4 (Sugam)
CBDT has also made two corrections in Part B (Gross Total Income) under the Salary Schedule:
- A sub-row has been renumbered to maintain proper sequence.
- A typographical error has been corrected by replacing “Iva” with “iva” in the relevant item.
These are drafting corrections and do not alter the tax computation or eligibility for filing ITR-4.
Why This Corrigendum Matters
Although the changes are technical in nature, taxpayers, Chartered Accountants, tax practitioners, and software developers should ensure they are using the latest version of the notified ITR forms while preparing Income Tax Returns.
Using the updated forms helps avoid inconsistencies during return preparation and filing.
Effective Notification Details
- Notification No.: 57/2026
- Date: 10 April 2026
- Issued By: Central Board of Direct Taxes (CBDT)
- Purpose: Corrigendum to ITR-1 and ITR-4 Forms notified on 30 March 2026.
Official Notification
CBDT Notification No. 57/2026 dated 10 April 2026 (Corrigendum to ITR-1 & ITR-4 Forms).
Official PDF: https://www.incometaxindia.gov.in/documents/d/guest/notification-57-2026-1-pdf
Need Help with Income Tax Return Filing?
At Seguro Advisors, we assist individuals, professionals, and businesses with:
- Income Tax Return (ITR) Filing
- Tax Planning & Advisory
- PAN & TAN Services
- Income Tax Notices
- Business Tax Compliance
For professional assistance, feel free to get in touch with our team.
