CBDT notifies form ITR-A for filing of modified return by successor entity: Notification No. 110 of 2022, dated 19th September, 2022 The Finance Act, 2022 had inserted a new section 170A to enable entities going through business reorganization to file modified returns for the period between the date of effectivity of the order and the date of issuance of the final order of the competent authority. The modified return shall be furnished in the prescribed form and manner within 6 months from the end of the month in which the said order was issued. To implement the changes, the Central Board of Direct Taxes (CBDT) has notified a new Rule 12AD prescribing norms for filing of returns under section 170A. Rule 12AD provides that the modified return of income shall be furnished electronically, by a successor entity to a business reorganisation, in Form ITR-A. The Assessing Officer shall pass an order modifying the tota.......