Income Declaration Scheme amendment requires updated Form 1 with declarant details and revised filing reasons field. The Central Board of Direct Taxes substituted serial numbers 1 and 2 in Form 1 of the Income Declaration Scheme Rules, 2016 to require declarant identification fields (name, office and residence addresses, contact details, email) and a filing status entry specifying original or revised; if revised, the original Form 1 receipt number and date and concise reasons for revision (not exceeding 100 words) must be furnished. The amendment is effective on publication in the Official Gazette.