https://www.taxtmi.com/notifications?id=125164 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. en-us Tue, 03 Apr 2018 00:00:00 +0530 Fri, 06 Apr 2018 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125164 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. Notifications Income Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125164