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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 170A
The starting point is Section 170A of the Income Tax Act, 1961 — 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.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 170A is retained and renumbered as Section 186 of the Income-tax Act, 2025. Retained. Successor company must file a modified return within 6 months of the NCLT order.
The transition impact on Section 170A is assessed as High. Aligns tax filings with NCLT effective dates.
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
Which subject does Section 170A of the 1961 Act cover?
Section 170A of the Income Tax Act, 1961 covers 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 Income-tax Act, 2025?
Section 170A of the Income Tax Act, 1961 maps to Section 186 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Successor company must file a modified return within 6 months of the NCLT order.
How does the Income-tax Act, 2025 affect Section 170A in practice?
The transition impact for Section 170A is rated High. Aligns tax filings with NCLT effective dates.
What is new about Section 170A under the Income-tax Act, 2025?
Process fully integrated with the 'Business Reorganisation' tab on the tax portal. These points are specific to Section 170A (Effect of order of tribunal or court in respect of business reorganisation).
Disclaimer: This mapping of Section 170A (Effect of order of tribunal or court in respect of business reorganisation) to Section 186 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 170A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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