Income-tax return forms updated to allow two house properties and revised disclosure requirements for the new assessment year. The Income-tax (Second Amendment) Rules, 2026 amend the Income-tax Rules, 1962 with effect from 31 March 2026 and apply to returns filed for Assessment Year 2026-27. The amendment revises rule 12 to update the relevant year references and to permit disclosure of income from two house properties in specified clauses instead of one house property. It also substitutes Form ITR-1 and Form ITR-4, updating eligibility conditions, regime-selection disclosures, income-computation schedules, deduction and tax-payment particulars, bank account reporting, TDS/TCS details, verification requirements, and related schedules.