Business reorganisation orders require successors to file modified tax returns and permit assessment adjustment reflecting the order. An order in respect of business reorganisation requires each successor to furnish a prescribed modified return within six months from the end of the month in which the order was issued, limited to changes mandated by that order. If assessment or reassessment is complete, the Assessing Officer shall modify the total income determined in accordance with the reorganisation order and the modified return; if assessment or reassessment is pending, the Assessing Officer shall assess or reassess the total income to reflect the order and the modified return. All other Act provisions and the tax rates applicable to the relevant year apply.