{"id":379991,"date":"2026-04-02T14:00:23","date_gmt":"2026-04-02T08:30:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=379991"},"modified":"2026-04-16T16:05:44","modified_gmt":"2026-04-16T10:35:44","slug":"income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/","title":{"rendered":"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 30-3-2026, the <span style=\"font-weight: bold;\">Ministry of Finance<\/span> notified several amendments to amend the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9002120450\" target=\"_blank\">Income-tax Rules, 1962<\/a><\/span>. These amendments mainly focus on amendments in Forms laid down in Appendix of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9002120450\" target=\"_blank\">Income-tax Rules, 1962<\/a>.<\/p>\n<h2>All you need to know about the amendments:<\/h2>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p><span style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/WCiS0s2Z\" target=\"_blank\">Income-tax (Second Amendment) Rules, 2026<\/a>&#8211;<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply in respect of returns filed for A.Y. 2026-27.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Amendment No. 1- Form ITR-1 SAHAJ<\/span><\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; This Form is <span style=\"font-weight: bold;\">for<\/span> individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, 2 house properties, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; This Form is <span style=\"font-weight: bold;\">not for<\/span> an individual who is either Director in a company or has invested in unlisted equity shares or in cases where TDS has been deducted u\/s 194N or if income-tax is deferred on ESOP or has assets (including financial interest in any entity) located outside India.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment No. 2- Form ITR-4 SUGAM<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; This Form is <span style=\"font-weight: bold;\">for<\/span> Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; This Form is <span style=\"font-weight: bold;\">not for<\/span> an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000 or has assets (including financial interest in any entity) located outside India.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/hc8V28j8\" target=\"_blank\">Income-tax (Third Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply in respect of returns filed for A.Y. 2026-27.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment- Form ITR-2<\/p>\n<p>This Form is <span style=\"font-weight: bold;\">for<\/span> individuals and HUFs not having income from profits and gains of business or profession.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/UFps1582\" target=\"_blank\">Income-tax (Fourth Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply in respect of returns filed for A.Y. 2026-27.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment- Form ITR-3<\/p>\n<p><span style=\"font-weight: bold;\">This Form is for<\/span> individuals and HUFs having income from profits and gains of business or profession.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/r8YUn1M9\" target=\"_blank\">Income-tax (Fifth Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply to returns filed for Assessment Year 2026-27.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment- Form ITR-5<\/p>\n<p>This Form is <span style=\"font-weight: bold;\">for<\/span> persons other than-<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Individuals;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; HUF;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Company;<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#10003; Persons filing Form ITR-7.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/s1Wg0r14\" target=\"_blank\">Income-tax (Sixth Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply to returns filed for Assessment Year 2026-27.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment- Form ITR-6<\/p>\n<p>This Form is <span style=\"font-weight: bold;\">for<\/span> companies other than companies claiming exemption under Section 11.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/LWHS1p4T\" target=\"_blank\">Income-tax (Seventh Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply to returns filed for Assessment Year 2026-27.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment- Form ITR-7<\/p>\n<p>This Form is <span style=\"font-weight: bold;\">for<\/span> persons including companies required to furnish return under Sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/tsL7Y25B\" target=\"_blank\">Income-tax (Eighth Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 31-3-2026 and will apply to returns filed for Assessment Year 2026-27.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment No. 1- Form ITR-V<\/p>\n<p>This Form <span style=\"font-weight: bold;\">relates to<\/span> Indian Income Tax Return Verification Form and will apply where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment No. 2- Form ITR- Ack<\/p>\n<p>This Form <span style=\"font-weight: bold;\">relates to<\/span> Indian Income Tax Return Acknowledgement and will apply Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-6, ITR-7 filed and verified.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/8p4KB47O\" target=\"_blank\">Income-tax (Ninth Amendment) Rules, 2026<\/a>&#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Effective from-<\/span> 30-3-2026<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Amendment- Form ITR-U<\/p>\n<p>This Form <span style=\"font-weight: bold;\">relates to<\/span> Indian Income Tax Updated Return and is for persons to update income\/reduce loss within forty-eight months from the end of the relevant assessment year.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/65J8ohwD\" target=\"_blank\">Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27<\/a><\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">On 30-3-2026, the Ministry of Finance notified a series of amendments to the Income-tax Rules, 1962, primarily updating various Income-tax Return (ITR) forms. These changes will apply to returns filed for Assessment Year 2026&#8212;27 and impact taxpayers across categories, including individuals, HUFs, firms, companies, and charitable entities.<\/p>\n","protected":false},"author":67515,"featured_media":379996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[101626,101624,101625,100101,101623,101610,101629,101611,101612,101613,101614,101615,101616,101617,101618,101628,101620,101621,101622,101619,101627],"class_list":["post-379991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-assessment-year-2026-27","tag-cbdt-notifications","tag-finance-ministry-notifications","tag-income-tax-amendment-rules-2026","tag-income-tax-return-filing","tag-income-tax-rules-1962","tag-itr-acknowledgement","tag-itr-forms-ay-2026-27","tag-itr-1-sahaj","tag-itr-2","tag-itr-3","tag-itr-4-sugam","tag-itr-5","tag-itr-6","tag-itr-7","tag-itr-v","tag-long-term-capital-gains-section-112a","tag-presumptive-taxation","tag-tax-compliance-india","tag-updated-return-itr-u","tag-verification-of-itr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Income-tax Amendment Rules 2026 ITR Forms | SCC Times<\/title>\n<meta name=\"description\" content=\"The Ministry of Finance has notified multiple amendments to the Income-tax Rules, 1962, revising ITR Forms 1 to 7, ITR-V, ITR-Ack and ITR-U, applicable for returns filed for AY 2026-27.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27\" \/>\n<meta property=\"og:description\" content=\"The Ministry of Finance has notified multiple amendments to the Income-tax Rules, 1962, revising ITR Forms 1 to 7, ITR-V, ITR-Ack and ITR-U, applicable for returns filed for AY 2026-27.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-02T08:30:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-16T10:35:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kriti\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kriti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/\"},\"author\":{\"name\":\"Kriti\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/eba3a7deccde6b0aee12e1ce38c5ccfd\"},\"headline\":\"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27\",\"datePublished\":\"2026-04-02T08:30:23+00:00\",\"dateModified\":\"2026-04-16T10:35:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/\"},\"wordCount\":623,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/BLOG-2026-04-02T133736.537.webp\",\"keywords\":[\"Assessment Year 2026-27\",\"CBDT Notifications\",\"Finance Ministry Notifications\",\"Income Tax Amendment Rules 2026\",\"Income Tax Return Filing\",\"Income-tax Rules 1962\",\"ITR Acknowledgement.\",\"ITR Forms AY 2026-27\",\"ITR-1 Sahaj\",\"ITR-2\",\"ITR-3\",\"ITR-4 Sugam\",\"ITR-5\",\"ITR-6\",\"ITR-7\",\"ITR-V\",\"Long-term Capital Gains Section 112A\",\"Presumptive Taxation\",\"Tax Compliance India\",\"Updated Return ITR-U\",\"Verification of ITR\"],\"articleSection\":[\"Legislation Updates\",\"Rules &amp; Regulations\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/\",\"name\":\"Income-tax Amendment Rules 2026 ITR Forms | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/BLOG-2026-04-02T133736.537.webp\",\"datePublished\":\"2026-04-02T08:30:23+00:00\",\"dateModified\":\"2026-04-16T10:35:44+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/eba3a7deccde6b0aee12e1ce38c5ccfd\"},\"description\":\"The Ministry of Finance has notified multiple amendments to the Income-tax Rules, 1962, revising ITR Forms 1 to 7, ITR-V, ITR-Ack and ITR-U, applicable for returns filed for AY 2026-27.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/BLOG-2026-04-02T133736.537.webp\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/BLOG-2026-04-02T133736.537.webp\",\"width\":886,\"height\":590,\"caption\":\"Income-tax Amendment Rules 2026 ITR Forms\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2026\\\/04\\\/02\\\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/eba3a7deccde6b0aee12e1ce38c5ccfd\",\"name\":\"Kriti\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bd399db894c8c7120c1692bc4678f14b48d0de98ac8612d875dfe6be68c65940?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bd399db894c8c7120c1692bc4678f14b48d0de98ac8612d875dfe6be68c65940?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bd399db894c8c7120c1692bc4678f14b48d0de98ac8612d875dfe6be68c65940?s=96&d=mm&r=g\",\"caption\":\"Kriti\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/scc_8\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Income-tax Amendment Rules 2026 ITR Forms | SCC Times","description":"The Ministry of Finance has notified multiple amendments to the Income-tax Rules, 1962, revising ITR Forms 1 to 7, ITR-V, ITR-Ack and ITR-U, applicable for returns filed for AY 2026-27.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/","og_locale":"en_US","og_type":"article","og_title":"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27","og_description":"The Ministry of Finance has notified multiple amendments to the Income-tax Rules, 1962, revising ITR Forms 1 to 7, ITR-V, ITR-Ack and ITR-U, applicable for returns filed for AY 2026-27.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2026-04-02T08:30:23+00:00","article_modified_time":"2026-04-16T10:35:44+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.jpg","type":"image\/jpeg"}],"author":"Kriti","twitter_card":"summary_large_image","twitter_title":"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27","twitter_misc":{"Written by":"Kriti","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/"},"author":{"name":"Kriti","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/eba3a7deccde6b0aee12e1ce38c5ccfd"},"headline":"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27","datePublished":"2026-04-02T08:30:23+00:00","dateModified":"2026-04-16T10:35:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/"},"wordCount":623,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp","keywords":["Assessment Year 2026-27","CBDT Notifications","Finance Ministry Notifications","Income Tax Amendment Rules 2026","Income Tax Return Filing","Income-tax Rules 1962","ITR Acknowledgement.","ITR Forms AY 2026-27","ITR-1 Sahaj","ITR-2","ITR-3","ITR-4 Sugam","ITR-5","ITR-6","ITR-7","ITR-V","Long-term Capital Gains Section 112A","Presumptive Taxation","Tax Compliance India","Updated Return ITR-U","Verification of ITR"],"articleSection":["Legislation Updates","Rules &amp; Regulations"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/","url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/","name":"Income-tax Amendment Rules 2026 ITR Forms | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp","datePublished":"2026-04-02T08:30:23+00:00","dateModified":"2026-04-16T10:35:44+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/eba3a7deccde6b0aee12e1ce38c5ccfd"},"description":"The Ministry of Finance has notified multiple amendments to the Income-tax Rules, 1962, revising ITR Forms 1 to 7, ITR-V, ITR-Ack and ITR-U, applicable for returns filed for AY 2026-27.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp","width":886,"height":590,"caption":"Income-tax Amendment Rules 2026 ITR Forms"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/income-tax-amendment-rules-2026-changes-in-itr-forms-ay-2026-27\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Income-tax Amendment Rules 2026: Key Changes in ITR Forms for AY 2026-27"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/eba3a7deccde6b0aee12e1ce38c5ccfd","name":"Kriti","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/bd399db894c8c7120c1692bc4678f14b48d0de98ac8612d875dfe6be68c65940?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/bd399db894c8c7120c1692bc4678f14b48d0de98ac8612d875dfe6be68c65940?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bd399db894c8c7120c1692bc4678f14b48d0de98ac8612d875dfe6be68c65940?s=96&d=mm&r=g","caption":"Kriti"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/scc_8\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/BLOG-2026-04-02T133736.537.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":283883,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/14\/ministry-of-finance-notified-income-tax-first-amendment-rules-2023-to-amend-income-tax-rules-legal-research-legal-update-legal-news\/","url_meta":{"origin":379991,"position":0},"title":"CBDT revises Income-tax Return Forms vide Income-tax (First Amendment) Rules, 2023","author":"Editor","date":"February 14, 2023","format":false,"excerpt":"On 10-2-2023, the Ministry of Finance notified the Income-tax (First Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (\u2018IT Rules'). The provisions will come into effect on 1-4-2023. Key Points: The following Forms in Appendix- II for filing Income Tax Return have been revised: Sahaj (ITR-1) relating to individuals\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-15-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":274125,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/09\/21\/new-form-itr-a-for-successor-entities-to-furnish-their-return-of-income-notified-vide-income-tax-31st-amendment-rules-2022\/","url_meta":{"origin":379991,"position":1},"title":"New Form ITR-A for successor entities to furnish their return of income, notified vide Income-tax (31st Amendment) Rules, 2022","author":"Bhumika Indulia","date":"September 21, 2022","format":false,"excerpt":"On 19-09-2022, the Ministry of Finance has notified the Income-tax (31st Amendment) Rules, 2022 in order to amend Income-Tax Rules 1962 which will come into force from 01-11-2022. The amendment inserts a new Rule 12AD providing return of income under Section 170A and a new form ITR-A for \u2018successor entities\u2019\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283941,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/15\/ministry-of-finance-notified-income-tax-second-amendment-rules-2023-to-amend-income-tax-rules-1962-legal-research-legal-update-legal-news\/","url_meta":{"origin":379991,"position":2},"title":"CBDT revises Income-tax Return Form ITR-7 vide Income-tax (Second Amendment) Rules, 2023","author":"Editor","date":"February 15, 2023","format":false,"excerpt":"On 14-2-2023, the Ministry of Finance notified the Income-tax (Second Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (\u2018IT Rules). The provisions will come into force on 1-4-2023. Form ITR-7 relating to filing of Income Tax Return for the persons including companies required to furnish return under sections 139(4A)\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-15-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":266227,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/30\/cbdt-notifies-manner-for-filing-updated-return-of-income-and-form-itr-u-vide-income-tax-eleventh-amendment-rules-2022\/","url_meta":{"origin":379991,"position":3},"title":"CBDT notifies manner for filing updated return of income and Form ITR-U vide Income-tax (Eleventh Amendment) Rules, 2022","author":"Bhumika Indulia","date":"April 30, 2022","format":false,"excerpt":"On April 29, 2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Eleventh Amendment) Rules, 2022 to amend the Income-tax Rules, 1962 and introduces manner for filing updated return of income and Form ITR-U (ITR for updated return). Key amendment: Rule 12AC, which specifies Updated Return of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":265019,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/05\/cbdt-notifies-form-itr-7-for-financial-year-2022-23-vide-income-tax-5th-amendment-rules-2022\/","url_meta":{"origin":379991,"position":4},"title":"CBDT notifies Form ITR-7 for financial year 2022-23 vide Income-tax (5th Amendment) Rules, 2022","author":"Bhumika Indulia","date":"April 5, 2022","format":false,"excerpt":"The Central Board of Direct Taxes vide notification dated 1st April, 2022 has issued the Income-tax (5th Amendment) Rules, 2022 effective April 01, 2022. The amendment has substituted Form ITR-7 with the new one. \u00a0 Form ITR-7 deals with the Return under section 139(4A) of Income Tax Act required to\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238703,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/06\/income-tax-return-a-childs-play\/","url_meta":{"origin":379991,"position":5},"title":"Income Tax Return &#8212; A Child&#8217;s Play?","author":"Bhumika Indulia","date":"November 6, 2020","format":false,"excerpt":"by Shubhangi Agarwal*","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/tax.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/tax.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/tax.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/tax.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/11\/tax.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/379991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67515"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=379991"}],"version-history":[{"count":2,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/379991\/revisions"}],"predecessor-version":[{"id":379999,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/379991\/revisions\/379999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/379996"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=379991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=379991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=379991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}