Best Practice :
I am developing an application which will be used by people to file their income tax returns. As the rules of income tax are dynamic there will be changes in the database structure and UI forms at least once in a year. These changes will be in calculation, data entry forms and database tables.
I would like to know what will be best way to incorporate these changes without much disruption to the application year-on-year. Will it be advisable to use different database instance for every year or make the changes in the same database. Or there is any other better way to handle this.