https://www.taxtmi.com/article/detailed?id=12526 Section 170A requires a successor entity to furnish a modified return limited to the tribunal- or court-ordered business reorganisation for affected assessment years. The revenue board has provided a temporary e-filing process for successors whose reorganisation orders predate the statute's operative date: notify the jurisdictional assessing officer by the prescribed communication deadline, secure JAO verification that the return is limited to the sanctioned reorganisation and enablement via the IT system, and electronically file the modified return on the e-filing portal by the specified final deadline. en-us Sat, 13 Apr 2024 09:21:33 +0530 Sat, 13 Apr 2024 09:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12526 Section 170A requires a successor entity to furnish a modified return limited to the tribunal- or court-ordered business reorganisation for affected assessment years. The revenue board has provided a temporary e-filing process for successors whose reorganisation orders predate the statute's operative date: notify the jurisdictional assessing officer by the prescribed communication deadline, secure JAO verification that the return is limited to the sanctioned reorganisation and enablement via the IT system, and electronically file the modified return on the e-filing portal by the specified final deadline. Articles Income Tax Sat, 13 Apr 2024 09:21:33 +0530 https://www.taxtmi.com/article/detailed?id=12526