The Central Board of Direct Taxes (CBDT) has notified the Income Tax Return (ITR) forms for the Assessment Year (AY) 2026-27. These forms incorporate significant changes introduced by the Finance Act 2025 and Finance Act 2026, aimed at enhancing transparency, streamlining reporting, and ensuring better compliance. This article provides a detailed technical analysis of the major modifications across various ITR forms, tailored for tax professionals, Chartered Accountants, and legal practitioners.
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