Business reorganization is a common corporate event that involves structural changes such as mergers, demergers, amalgamations, or transfer of assets and liabilities. These changes often […]
Section 170A
Section 170A Compliance Guide: Amending GST Returns Post Business Restructuring
Section 170A of the Income-tax Act, 1961 was introduced by the Finance Act, 2022 and came into effect from 1 April 2022. Subsequently, it was […]
Step-by-Step Guide to Filing Modified Income Tax Returns for Past Business Reorganizations
Business reorganizations such as mergers, demergers, and amalgamations require accurate reflection in income returns to ensure compliance with legal and financial frameworks. The Central Board […]