CBDT notifies Rules for E-Filing of Income Tax Return by Successor Entity to a Business Reorganization in Form ITR-A [Read Notification]

By Taxscan Team - On September 20, 2022 6:27 pm - 2 mins read

CBDT - E-filing - Income Tax Return - Business Reorganization - ITR-A - taxscan

The Central Board of Direct Taxes (CBDT) has notified the amended rules to insert new provision Rule 12AD for the return of income filed by a successor entity to a business reorganization in Form ITR-A. Rule 12AD provides for the return of income under section 170A as per which, “the modified return of income to…

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