https://www.taxtmi.com/article/detailed?id=9970 Rules 12AA and 51B recognise insolvency professionals appointed under the Insolvency and Bankruptcy Code as the persons authorised to verify company income-tax returns and to act as authorised representatives. Where the corporate debtor is a going concern, the interim resolution professional, resolution professional or liquidator must prepare the corporate return after examining accounts, statements and documents and report on that examination. Insolvency professionals appearing before assessing officers must furnish particulars of accounts, statements or other documents supplied to them by the assessee. en-us Thu, 26 Aug 2021 12:55:51 +0530 Thu, 26 Aug 2021 12:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9970 Rules 12AA and 51B recognise insolvency professionals appointed under the Insolvency and Bankruptcy Code as the persons authorised to verify company income-tax returns and to act as authorised representatives. Where the corporate debtor is a going concern, the interim resolution professional, resolution professional or liquidator must prepare the corporate return after examining accounts, statements and documents and report on that examination. Insolvency professionals appearing before assessing officers must furnish particulars of accounts, statements or other documents supplied to them by the assessee. Articles Income Tax Thu, 26 Aug 2021 12:55:51 +0530 https://www.taxtmi.com/article/detailed?id=9970