Proof of identity and address requirements updated under income-tax rules, specifying documentary proofs and substituting application form. Amendment inserts a new sub-rule requiring specified documents as proof of identity and address for Individuals (including parental or guardian documents for minors), Karta of HUFs, Companies, Firms, Trusts, and other associations or juridical persons, listing acceptable documents such as educational certificates, bank or depository evidence, utility bills, passports, voter identity cards, registration certificates, partnership deeds, trust deeds, and government-originating documents establishing identity and address; and substitutes FORM No. 49A in the Appendix.