https://www.taxtmi.com/acts?id=40985 Modified return of income for a successor entity to a business reorganisation under section 170A must be furnished in Form ITR-A, verified as specified in that form, and filed electronically under digital signature. Where assessment or reassessment proceedings for the relevant assessment year have already been completed or are pending when the modified return is furnished, the Assessing Officer must modify the total income determined in the completed proceedings or continue and complete the pending proceedings in accordance with the business reorganisation order and the modified return. The systems authorities must also prescribe secure procedures, formats and standards and implement security, archival and retrieval policies. en-us Wed, 21 Sep 2022 10:20:22 +0530 Tue, 19 May 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40985 Modified return of income for a successor entity to a business reorganisation under section 170A must be furnished in Form ITR-A, verified as specified in that form, and filed electronically under digital signature. Where assessment or reassessment proceedings for the relevant assessment year have already been completed or are pending when the modified return is furnished, the Assessing Officer must modify the total income determined in the completed proceedings or continue and complete the pending proceedings in accordance with the business reorganisation order and the modified return. The systems authorities must also prescribe secure procedures, formats and standards and implement security, archival and retrieval policies. Act-Rules Income Tax Wed, 21 Sep 2022 10:20:22 +0530 https://www.taxtmi.com/acts?id=40985