Section 170A → Section 186
Effect of order of tribunal or court in respect of business reorganisation
Quick Answer
Section 170A of the Income Tax Act, 1961 (Effect of order of tribunal or court in respect of business reorganisation) corresponds to Section 186 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 170A
Provision Summary
Allows modified returns to be filed after NCLT approval of a merger/demerger.
Sec 186
Provision Summary
Retained. Successor company must file a modified return within 6 months of the NCLT order.
Key Changes & Highlights
- Process fully integrated with the 'Business Reorganisation' tab on the tax portal.
Related Sections
Frequently Asked Questions
What does Section 170A of the Income Tax Act 1961 deal with?
Section 170A (Effect of order of tribunal or court in respect of business reorganisation) Allows modified returns to be filed after NCLT approval of a merger/demerger.
What is the new section number for Section 170A under the Direct Tax Code 2025?
Section 170A of the ITA 1961 maps to Section 186 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 170A under the new tax code?
Section 170A is marked as "Retained" with status "Active". Impact: High - Aligns tax filings with NCLT effective dates.
What are the key changes to Section 170A under DTC 2025?
Process fully integrated with the 'Business Reorganisation' tab on the tax portal.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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