Modified return of income for business reorganisation must be filed in Form ITR-A with electronic digital signature. A successor entity to a business reorganisation under section 314 must furnish the modified return of income for the relevant tax year in Form ITR-A, verified in the manner specified in that form. The return must be filed electronically under digital signature. If assessment or reassessment proceedings for that year are completed or pending when ITR-A is furnished, the Assessing Officer must modify the total income already determined, or complete the pending proceedings, in accordance with the business reorganisation order and the filed ITR-A.