Business reorganisation orders require successors to file modified returns and trigger modification or reassessment of prior assessments. Successors to a business reorganisation must file a modified return within six months from the end of the month in which the order issuing authority issues the order, in prescribed form and limited to that order. If assessment or reassessment is completed when the modified return is filed, the Assessing Officer shall modify total income for that year; if proceedings are pending, the Assessing Officer shall assess or reassess total income in accordance with the reorganisation order and the modified return. Other provisions and tax rates applicable to the assessment year continue to apply.