Effect of tribunal order on business reorganisation requires successors to file a modified return reflecting the order within prescribed period. Section 170A requires that, when a court, tribunal or Adjudicating Authority issues an order in respect of a business reorganisation, the successor must furnish a modified return in the prescribed form and manner limited to and in accordance with that order. Where assessment or reassessment for the relevant assessment year has been completed, the Assessing Officer shall modify the previously determined total income to conform with the order and the modified return; where proceedings are pending, the Assessing Officer shall assess or reassess total income in accordance with the order and the modified return. Other Act provisions and applicable tax rates continue to apply.