Modified return filing allowed for successor companies after business reorganisation, subject to assessing officer verification and e filing enablement. Successor companies with business reorganisation orders issued after June 1, 2016 but before April 1, 2022 may file returns with modified particulars limited to the sanctioning order by using an e filing portal functionality enabled after the Jurisdictional Assessing Officer verifies that the return results from and is limited to that order; taxpayers must first submit a prescribed proforma to the JAO, enabling verification, ITBA enablement and subsequent electronic filing within the Board's prescribed timeline.
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 filing allowed for successor companies after business reorganisation, subject to assessing officer verification and e filing enablement.
Successor companies with business reorganisation orders issued after June 1, 2016 but before April 1, 2022 may file returns with modified particulars limited to the sanctioning order by using an e filing portal functionality enabled after the Jurisdictional Assessing Officer verifies that the return results from and is limited to that order; taxpayers must first submit a prescribed proforma to the JAO, enabling verification, ITBA enablement and subsequent electronic filing within the Board's prescribed timeline.
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