Income tax rules amendment: retrospective requirement for residents to disclose foreign assets, signing authority and foreign income. Amendment to the Income tax Rules, 1962 (effective 1 April 2018) revises rule 12 and Appendix II to require resident individuals (other than not ordinarily resident) to disclose assets located outside India, signing authority in foreign accounts, and income from foreign sources (including income apportioned under section 5A); it also clarifies loss carry forward/ carry back terminology, updates eligibility phrasing for income heads, and substitutes updated ITR forms and acknowledgement in Appendix II.