The disclosure requirement in the income tax return (ITR) forms have been rising in recent years as the income-tax (I-T) department has been using technology extensively to track tax evasion and process returns. But this year, the number of changes made to the ITR forms notified for the assessment year (AY) 2019-20 is probably the highest in the recent time. The changes have been made regarding disclosure of information and computation of income, inter-alia, change in method to disclose salary income, property- wise disclosure of arrears/unrealised rent, and many more for business owners. “Several changes have been made in the forms seeking additional details, which will help in automatically validating or cross-checking the income and other details that the tax authorities may have from other sources,” says Kuldip Kumar, partner and leader - Personal Tax, PwC India. He says that the changes will not only improve the processing of tax returns in an automated environment but als