Statement
The income tax rules need to be amended so that there is more incentive for the people to declare their actual wealth.
Assumptions
I. The income tax rules are not proper.
II. Some people do not declare their actual wealth.

It is given in the statement that income tax rules need to be amended to temp people to declare their actual wealth. It does not mean that income tax rules are not proper. Proper in what respect is not clear. However, Assumption II describes the reasons for such amendment of income tax rules. Hence, only Assumption II is implicit.