Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Modified return of income under business reorganisation must be filed in Form ITR-A with digital signature and updated assessment handling. Modified return of income for a successor entity to a business reorganisation under section 170A must be furnished in Form ITR-A, verified as specified in that form, and filed electronically under digital signature. Where assessment or reassessment proceedings for the relevant assessment year have already been completed or are pending when the modified return is furnished, the Assessing Officer must modify the total income determined in the completed proceedings or continue and complete the pending proceedings in accordance with the business reorganisation order and the modified return. The systems authorities must also prescribe secure procedures, formats and standards and implement security, archival and retrieval policies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Modified return of income under business reorganisation must be filed in Form ITR-A with digital signature and updated assessment handling.
Modified return of income for a successor entity to a business reorganisation under section 170A must be furnished in Form ITR-A, verified as specified in that form, and filed electronically under digital signature. Where assessment or reassessment proceedings for the relevant assessment year have already been completed or are pending when the modified return is furnished, the Assessing Officer must modify the total income determined in the completed proceedings or continue and complete the pending proceedings in accordance with the business reorganisation order and the modified return. The systems authorities must also prescribe secure procedures, formats and standards and implement security, archival and retrieval policies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
