https://www.taxtmi.com/acts?id=41256 Successors to a business reorganisation must file a modified return within six months from the end of the month in which the order issuing authority issues the order, in prescribed form and limited to that order. If assessment or reassessment is completed when the modified return is filed, the Assessing Officer shall modify total income for that year; if proceedings are pending, the Assessing Officer shall assess or reassess total income in accordance with the reorganisation order and the modified return. Other provisions and tax rates applicable to the assessment year continue to apply. en-us Wed, 01 Feb 2023 16:09:58 +0530 Sat, 04 Feb 2023 11:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41256 Successors to a business reorganisation must file a modified return within six months from the end of the month in which the order issuing authority issues the order, in prescribed form and limited to that order. If assessment or reassessment is completed when the modified return is filed, the Assessing Officer shall modify total income for that year; if proceedings are pending, the Assessing Officer shall assess or reassess total income in accordance with the reorganisation order and the modified return. Other provisions and tax rates applicable to the assessment year continue to apply. Act-Rules Bill Wed, 01 Feb 2023 16:09:58 +0530 https://www.taxtmi.com/acts?id=41256