https://www.taxtmi.com/acts?id=32046 Where a company's application for corporate insolvency resolution process has been admitted under the Insolvency and Bankruptcy framework, the income-tax return shall be verified by the insolvency professional appointed by the adjudicating authority; the amendment inserts this clause into section 140 and adds an explanation that the expressions "insolvency professional" and "Adjudicating Authority" bear the meanings assigned in the applicable insolvency legislation, and also inserts "or" after the reference to the principal officer. en-us Mon, 19 Mar 2018 14:58:33 +0530 Sat, 31 Mar 2018 14:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32046 Where a company's application for corporate insolvency resolution process has been admitted under the Insolvency and Bankruptcy framework, the income-tax return shall be verified by the insolvency professional appointed by the adjudicating authority; the amendment inserts this clause into section 140 and adds an explanation that the expressions "insolvency professional" and "Adjudicating Authority" bear the meanings assigned in the applicable insolvency legislation, and also inserts "or" after the reference to the principal officer. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 14:58:33 +0530 https://www.taxtmi.com/acts?id=32046