(1) Whether ITRU (Updated Return) can be filed incase of Incometax Survey cases after the Budget 2026? Incase updated return is filed, then 100%/ 200% Penalty cannot be imposed? Please advise

(2) For the Survey cases, whether the Assessment will be compulsorily handled by Central Circle? In one of the Survey case, the asessment is still not transferred to Central Circle. Please advise.