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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Successor Entities Must File Modified Returns Post-Reorganization Under Section 170A Using Form ITR-A with Digital Signature.</h1> The rule outlines the procedure for filing a modified return of income by a successor entity following a business reorganization under section 170A. The return must be submitted using Form ITR-A and verified as specified, and it must be filed electronically with a digital signature. If assessment or reassessment proceedings are ongoing or completed for the relevant assessment year, the Assessing Officer must adjust the total income based on the business reorganization order and the modified return. The Principal Director-General of Income-tax (Systems) is tasked with establishing secure data handling procedures and policies.
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