Filing of income tax returns - merger in process

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Sir

We are planning to merge two companies which is in Process. For filing ROC extension of time for conducting of AGM has been filed with ROC. What about Income Tax. Whether we have to file for both the  companies or we can file after merger,

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record date  would  be  decided  by board for merger, and accordingly the accounts and  returns would be maintained,  until  the  record  date is  finalized,  each unit  is  seperate identity and  have  to file it's own  return 

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