Income-tax (31st Amendment) Rules, 2022.

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....22. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 12AC, the following rule shall be inserted, namely:-- '12AD. Return of income under section 170A.- (1) The modified return of income to be furnished by a successor entity to a business reorganisation, as referred to in section 170A, for an assessment year, shall be in the Form ITR-A and verified in the manner specified therein. (2) The return of income referred to in sub-rule (1) shall be furnished electronically under digital signature. (3) If the assessment or reassessment proceedings for an assessment year relevant to a previous year to which the order of the business reorganisation applies have been completed o....

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....m ITR-A (ITR under section 170A) shall be inserted, namely:-- "FORM ITR-A INDIAN INCOME TAX RETURN [For successor entities to furnish return of income under section 170A consequent to business reorganisation] (Refer instructions for eligibility) (Please see rule 12AD of the Income-tax Rules, 1962) PART A GENERAL INFORMATION - 170A (A1): Give details of the successor entity filing the return of income: (A1a) PAN of successor entity filing the return                     (A1b)Name of successor entity (A1c) Corporate Identity Number (CIN) issued by MCA (A1d) Date of incorporation (DD/MM/Y....

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....nbsp;   /     / (A8) Details of order of business reorganisation:   (A8a) Authority passing the order of business reorganisation □  High Court □ Tribunal as referred to in section 170A □ Adjudicating Authority as defined in clause (1) of section 5 of IBC, 2016 (A8b) Date of order   (A8c) Order No.   (A8d) Date from which the business reorganisation has been made effective as per the order   (A9) Please upload ITR-6 u/s 170A, modifying the income for the relevant AY.   (A10) Acknowledgement no. and Date of filing of the modified return (will be auto-filled at the time of submission)   /&nbsp....