Central Board of Direct Taxes vide notification dated 19th September 2022 has insert a new Rule 12AD.

This rule has inserted for Section 170A of Income Tax Act regarding modified return of income to be furnished by a successor
entity to a business re-organisation.

As per this Rule 12AD modified return of income to be furnished by a successor entity to a business re-organisation for an assessment year, shall be in the Form ITR-A.

This rule come into effect from 01st November 2022.

Download the official notification: