Order effect in business reorganisation: modified return must be filed in prescribed form after a reorganisation order.

A successor who has already filed an income-tax return must, if a business reorganisation order subsequently affects that return, file a modified return in the prescribed form and manner that is limited to and in accordance with that order, notwithstanding the general return-filing rules; the modified return must be submitted within six months from the end of the month in which the order was issued, and "business reorganisation" adopts the established statutory meaning referenced in the existing Explanation.

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