CBT notifies ITR-1 SAHAJ and ITR-4 SUGAM for AY 2026-27
Notification No. 45/2026-Income Tax Dated: 30th March, 2026 amends the Income-tax Rules, 1962 and introduces updated return forms for Assessment Year (AY) 2026–27. These amendments are issued under the powers conferred by section 295 read with section 139 of the Income-tax Act, 1961, and come into effect from 31 March 2026, applying to returns filed for AY 2026–27.