Form amendment: FORM NO.7 wording expanded to permit either assessment year or block period as the operative reporting period. Amendment revises FORM NO.7 in Appendix-II, paragraph 1 of the Income-tax Rules, 1962 to replace the existing temporal phrase referencing the assessment year with language that expressly allows either the assessment year or the block period, as applicable, to be the operative period for recording a sum, thereby adapting the form to situations involving block period assessments.