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27-Jul-2026

The Central Board of Direct Taxes (CBDT), vide Notification No. 97/2026 [F. No. 370142/11/2026-TPL], has notified the Income-tax (Third Amendment) Rules, 2026. The notification introduces Form ITR-BN and amends Rule 332 by inserting Appendix IV to govern returns relating to search and requisition cases. These amendments shall come into effect from 1 April 2026. Click here