due date of filling of return.

[jitendra soni]

please tell me the Tax filling date U/S 139 in case of merger.what's happend in case of company filling merger petition to high court, but final order is pending.either both company filled merged return of not filling the return due to merger proceeding. what is the excact treatment please tell me , It,s very urgent.

AI Summary

Tax Filing Date Clarification Under Section 139 Amid Pending Merger Approval; Returns Due Pre-Court Sanction. A query was raised about the tax filing date under Section 139 in the context of a company merger, specifically when a merger petition is filed with the high court but the final order is pending. A respondent advised that individual tax returns should be filed until the merger scheme is approved and complies with the Registrar of Companies. They noted that amalgamation is effective from the meeting date where it is agreed upon, not from the court's sanction, referencing a legal case to support this view.