Finance/Compliance Consultant
68350 Points
Posted on 04 July 2026
Summary: In the case of a merger, the transferor company ceases to exist. If the original return was filed before the merger order, the successor company must file a modified return (Form ITR-A) under Section 170A. If no transactions occurred, you should document this and communicate it to the Jurisdictional Assessing Officer to formally conclude the company's tax obligations.