Section 80 - Substitution of new section for section 170A. - Finance Act, 2023

..... Code, 2016 (31 of 2016) (hereinafter referred to as order in respect of business reorganisation), as the case may be, any return of income has been furnished by an entity to which such order applies under the provisions of section 139 for any assessment year relevant to the previous year to which such order applies, the successor shall furnish, within a period of six months from the end of the month in which the order was issued, a modified return in such form and manner, as may be prescribed, i .....

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Section 80 - Substitution of new section for section 170A. - Finance Act, 2023

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..... ent or reassessment made in respect of an assessment 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 assessment year. Explanation. In this section, the expressions (i) business reorganisation means the reorganisation of business involving the amalgamation or demerger or merger of business of one or more persons; (ii) successor means all resulting companies in a business reorganisation, whether or not .....

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Section 80 - Substitution of new section for section 170A. - Finance Act, 2023

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