https://www.taxtmi.com/notifications?id=139192 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. en-us Mon, 19 Sep 2022 00:00:00 +0530 Wed, 21 Sep 2022 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139192 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. Notifications Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139192