The Central Board of Direct Taxes (CBDT) has notified Form ITR-A for filing the modified income tax return under Section 170A of Income Tax Act, 1961 pursuant to business reorganisation. The CBDT, vide Notification No. G.S.R 709(E), dated 19.09.2022, introduced Rule 12AD to the Income Tax Rules, 1962 through the Income Tax (31st Amendment) Rules, 2022. As per the newly inserted Rule...