Modified return filing under section 170A extended to allow successor companies more time to file ITR-A. For successor companies with competent-authority business reorganisation orders issued between 1 April 2022 and 30 September 2022, the Board extends the time for furnishing modified returns in Form ITR-A under the statutory scheme to 31 March 2023, recognising that the notification of Form ITR-A reduced the available filing window and that modified returns are to be filed within six months of the month of the reorganisation order; the administrative order takes immediate effect.
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Provisions expressly mentioned in the judgment/order text.
Modified return filing under section 170A extended to allow successor companies more time to file ITR-A.
For successor companies with competent-authority business reorganisation orders issued between 1 April 2022 and 30 September 2022, the Board extends the time for furnishing modified returns in Form ITR-A under the statutory scheme to 31 March 2023, recognising that the notification of Form ITR-A reduced the available filing window and that modified returns are to be filed within six months of the month of the reorganisation order; the administrative order takes immediate effect.
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