The Second Amendment Rules, 2016 further modified the Public Servants (Furnishing of Information and Annual Return of Assets and Liabilities) Rules, 2014, which were introduced under the Lokpal and Lokayuktas Act, 2013. The main goal was to extend deadlines for filing asset declarations and introduce new compliance requirements for public servants.

Historical Context
2014 Rules: The original rules (notified on July 14, 2014) mandated annual asset disclosures to promote transparency and curb corruption.
Previous Amendments:
April 2016 (First Amendment): Extended the initial deadline from April 15, 2016, to July 31, 2016.
July 2016 (Second Amendment): Further extended the deadline to December 31, 2016, and added the revised filing requirement.
Reason for Changes: The extensions were likely due to administrative challenges in compliance, ensuring smoother implementation.
Conclusion
The Second Amendment Rules, 2016 were a minor but important update to India’s asset disclosure framework. By extending deadlines and requiring revised filings, the government aimed to improve compliance without diluting transparency. These changes reflect ongoing efforts to combat corruption while ensuring practical enforcement of rules.