Quick Summary
CBDT notifies the Income-tax (31st Amendment) Rules, 2022, to insert new IT Rule 12AD/ Form ITR-A regarding filing of Return of Income by a Successor Entity u/s 170A w.e.f. 01/11/2022 and to amend Form ITR-6 w.e.f. 01/04/2022, vide Notification 110/2022 dt. 19/09/2022. New Income Tax Return Form
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FAQ :
The new Income Tax Return Form is called ITR-A, and it is specifically for 'successor entities'.
Successor entities are required to file Form ITR-A to furnish their modified return of income consequent to a business reorganisation.
Form ITR-A relates to filing a modified return of income under Section 170A of the Income Tax Act, 1961.
The new rules and Form ITR-A come into effect from 1 November 2022.
Yes, Form ITR-6 has also been amended, with the changes effective from 1 April 2022.
The return of income in Form ITR-A shall be furnished electronically under digital signature.
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