Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]

Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9] https://www.taxtmi.com/acts?id=53474 For verification of a return under section 265, the expression "any other person" means the person appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations made thereunder. For this purpose, Adjudicating Authority bears the meaning assigned in section 5(1) of that Code. en-us Fri, 20 Mar 2026 18:19:48 +0530 Tue, 07 Apr 2026 15:26:49 +0530 TaxTMI RSS Generator Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9] https://www.taxtmi.com/acts?id=53474 For verification of a return under section 265, the expression "any other person" means the person appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations made thereunder. For this purpose, Adjudicating Authority bears the meaning assigned in section 5(1) of that Code. Act-Rules Income Tax Fri, 20 Mar 2026 18:19:48 +0530 https://www.taxtmi.com/acts?id=53474