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Income-tax (31st Amendment) Rules, 2022. - 110/2022 - Income Tax

Extract

..... hall come into force from the 1st day of November, 2022. 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 .....

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Income-tax (31st Amendment) Rules, 2022. - 110/2022 - Income Tax

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..... riate security, archival and retrieval policies in relation to furnishing the return in the manner specified in sub-rule (2).’. 3. In the principal rules, in Appendix-II,- (I) in Form ITR-6, for every assessment year commencing on the 1st day of April, 2022 or any earlier assessment year, in the Part A-GEN, for entries of serial number (A19)(a)(i), the following shall be substituted, namely:- “(A19) (a) (i)Filed u/s (Tick) [Please see instructions] □139(1) - On or before due da .....

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Income-tax (31st Amendment) Rules, 2022. - 110/2022 - Income Tax

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..... ) of other successor entities (A2b) Name(s) of successor entities (A2c) Corporate Identity Number (s) (CIN) issued by MCA (A2d) Date (s) of incorporation (DD/MM/YYYY) (A2e) Date (s) of commencement of business (DD/MM/YYYY) (A3): Give details of the predecessor entities: (A3a) PAN(s) of the predecessor entities (A3b) Name (s) of predecessor entities (A3c) Corporate Identity Number (s) (CIN) issued by MCA (A3d) Date (s) of incorporation (DD/MM/YYYY) (A3e) Date (s) / Year of commencement of busines .....

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Income-tax (31st Amendment) Rules, 2022. - 110/2022 - Income Tax

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..... lemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop down to be provided) and I am also competent to make this return and verify it. I am holding permanent account number (Please see instruction). I further declare that the terms and conditions specified in the order of business r .....

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Income-tax (31st Amendment) Rules, 2022. - 110/2022 - Income Tax

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