https://www.taxtmi.com/forum/issue?id=120177 The successor company must file a modified return under Section 170A within the prescribed six month period following the adjudicatory order, reflecting the appointed date to subsume the predecessor's originally filed return. When the predecessor ceases to exist partway through a financial year, the predecessor does not file a separate return for that year; the successor files a single return for the year including the predecessor's income for the period up to cessation. Absence of carry forward losses does not change these obligations. en-us Wed, 25 Jun 2025 10:58:58 +0530 Fri, 11 Jul 2025 11:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120177 The successor company must file a modified return under Section 170A within the prescribed six month period following the adjudicatory order, reflecting the appointed date to subsume the predecessor's originally filed return. When the predecessor ceases to exist partway through a financial year, the predecessor does not file a separate return for that year; the successor files a single return for the year including the predecessor's income for the period up to cessation. Absence of carry forward losses does not change these obligations. Discussion-Forum Income Tax Wed, 25 Jun 2025 10:58:58 +0530 https://www.taxtmi.com/forum/issue?id=120177