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    <title>Substitution of new section for section 170A.</title>
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    <description>An amended provision requires successors in a business reorganisation to furnish a modified return within six months of the order, limited to the scope of that order, and directs the Assessing Officer to modify or complete assessments or reassessments for affected years in accordance with the reorganisation order and the modified return, with all other tax provisions applying to such assessments.</description>
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      <description>An amended provision requires successors in a business reorganisation to furnish a modified return within six months of the order, limited to the scope of that order, and directs the Assessing Officer to modify or complete assessments or reassessments for affected years in accordance with the reorganisation order and the modified return, with all other tax provisions applying to such assessments.</description>
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