Effect of order of tribunal or court in respect of business reorganisation.

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....ss reorganisation, any return of income has been furnished under the provisions of the said section by an entity for any tax year to which such order applies, the successor shall furnish, within six months from the end of the month in which the order was issued, a modified return in such form and manner, as prescribed, in accordance with and limited to the said order. (2) Where the assessment o....

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....y other provisions of this section, in an assessment or reassessment made in respect of a tax year under this section, all other provisions of this Act shall apply and the tax shall be chargeable at the rate or rates as applicable to such tax year. (4) In this section,- (a) "business reorganisation" means the reorganisation of business involving the amalgamation or demerger or merger o....