MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th September, 2022
G.S.R 709(E).—In exercise of the powers conferred by section 170A read with section 295 of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely:–
1. Short title and commencement.—(1) These rules may be called the Income-tax (31st Amendment) Rules, 2022.
(2) They shall 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.
3. In the principal rules, in Appendix-II,––
“(A19) (a) | (i)Filed u/s (Tick) [Please see instructions] | 139(1) - On or before due date, 139(4) - After due date, 139(5) - Revised return, 92CD - Modified return, 119(2)(b) - After condonation of delay, 170A - After order by the tribunal or court.”; |
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 |
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| (A1b)Name of successor entity | (A1c) Corporate Identity Number (CIN) issued by MCA | (A1d) Date of incorporation (DD/MM/YYYY) | (A1e) Date of commencement of business (DD/MM/YYYY) | |||||||||||||||||||||||||||||||||
(A2): Give details of the other successor entities in the scheme of arrangement/business reorganisation: | |||||||||||||||||||||||||||||||||||||||||||||||
(A2a) PAN (s) of other successor entities |
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| (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 d etails of the pr ed ecessor entities: | |||||||||||||||||||||||||||||||||||||||||||||||
(A3a) PAN(s) of the predecessor entities |
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| (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 business (DD/MM/YYYY) | |||||||||||||||||||||||||||||||||
(A4) Assessment Year [Please see instruction]
| (A5) whether return previously filed for this assessment year
o Yes o No | (A6) If yes, Whether filed u/s o 139(1) oOthers (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 dat e of filing |
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(A8) Details of order of business reorganisation: | |||||||||||||||||||||||||||||||||||||||||||||||
(A8a) Authority passing the order of business reorganisation |
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(A8b) Date of order |
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(A8c) Order No. |
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(A8d) Date from which the business reorganisation has been made effective as per the order |
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(A9) Please upload ITR-6 u/s 170A, modifying the income for the relevant AY. |
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(A10) Acknowledgement no. and Date of filing of the modified return (will be auto-filled at the time of submission) |
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VERIFICATION
I, son/ daughter of solemnly 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 reorganisation passed by the Competent Authority have been complied with.
Date:
Signature:.
[Notification No. 110/2022/F.No. 370142/41/2022-TPL]
SHEFALI SINGH, Under Secy.
Note:- The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification G.S.R. 697.(E), dated 14th September, 2022.