CBDT notifies Rules for E-Filing of Income Tax Return by Successor Entity to a Business Reorganization in Form ITR-A
September, 21st 2022
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