Modified return for successor entities required electronically, affecting assessment proceedings and officer's duty to modify income. Rule 12AD requires successor entities to furnish a modified return under section 170A in Form ITR-A, filed electronically with a digital signature. The Assessing Officer must modify or complete assessment/reassessment proceedings to align total income with the business reorganisation order and the filed modified return. The Principal Director-General/Director-General of Income-tax (Systems) shall specify procedures, formats and security, archival and retrieval policies for secure data capture and transmission.