TMI BlogCBDT extends timeline for filing of modified ITR in Form ITR-A under section 170A of Income Tax Act till March 31, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2022 Order under section 119 of the Income-tax Act, 1961 Subject : CBDT extends timeline for filing of modified ITR in Form ITR-A under section 170A of Income Tax Act till March 31, 2023. The Finance Act, 2022 has inserted section 170A in the Income tax Act, 1961 ( the Act ) with effect from April, 2022 relating to effect of order of tribunal or court in respect of busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in the period between 1st April, 2022 and 30th September, 2022. 3. Therefore, in order to address this genuine hardship and provide adequate time for furnishing of return under section 170A of the Act the Board hereby, allows that for successor companies in cases where the order of business reorganisation of the competent authority was issued between the period 1st April, 2022 and 30t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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