Income-tax rules amended: expanded disclosure obligations, updated ITR forms, and revised filing eligibility effective 1 April 2019. The Income-tax (Second Amendment) Rules, 2019 (effective 1 April 2019) amend Income-tax Rules, 1962 by updating rule 12 and Appendix II: substituting '2018' with '2019'; expanding rule 12(1) to add filing/disclosure triggers (deductions under section 57, directorship, unlisted equity holdings, TDS assessability by another); revising clause (ca) proviso to require disclosure of foreign assets/accounts, foreign income, apportioned income under section 5A, multiple house ownership, high income, and brought forward losses; permitting super senior individuals to use SAHAJ or SUGAM; and substituting updated ITR forms and schedules.