TMI BlogIncome-tax (31st Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-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 or are pending on the date of fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ack , the following Form 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A3d) Date (s) of incorporation (DD/MM/YYYY) (A3e) Date (s) / Year of commencement of business (DD/MM/YYYY) (A4) Assessment Year [Please see instruction] (A5) whether return previously filed for this assessment year? □ Yes □ No (A6) If yes, Whether filed u/s □ 139(1) □ Others (drop down) (A7) Enter form filed, Acknowledgement no. or Receipt No. and Date of filing original return ( DD/MM/YYYY) ITR-6 Ack no and date of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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