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Rule 12AD - Return of income under section 170A - Income-tax Rules, 1962

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..... 1[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 t .....

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Rule 12AD - Return of income under section 170A - Income-tax Rules, 1962

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  1. 110/2022 - Dated: 19-9-2022 - Income-tax (31st Amendment) Rules, 2022.