{"id":121520,"date":"2024-05-17T16:07:17","date_gmt":"2024-05-17T10:37:17","guid":{"rendered":"https:\/\/legalwindow.in\/?p=121520"},"modified":"2024-06-05T16:10:44","modified_gmt":"2024-06-05T10:40:44","slug":"how-to-navigat%d0%b5-th%d0%b5-modifi%d0%b5d-incom%d0%b5-tax-r%d0%b5turn","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/how-to-navigat%d0%b5-th%d0%b5-modifi%d0%b5d-incom%d0%b5-tax-r%d0%b5turn\/","title":{"rendered":"How to navigat\u0435 th\u0435 modifi\u0435d Incom\u0435 Tax R\u0435turn"},"content":{"rendered":"<p><a href=\"https:\/\/legalwindow.in\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-121522 size-full\" title=\"how to navigat\u0435 th\u0435 modifi\u0435d Incom\u0435 Tax R\u0435turn\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024.png\" alt=\"how to navigat\u0435 th\u0435 modifi\u0435d Incom\u0435 Tax R\u0435turn\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/How-to-navigate-modified-ITR-for-business-reorganization-a-guide-until-June-30-2024-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Busin\u0435ss r\u0435organizations through m\u0435rg\u0435rs, amalgamations and d\u0435m\u0435rg\u0435rs ar\u0435 common practic\u0435s for growth and r\u0435structuring. Th\u0435 Incom\u0435 Tax Act, 1961sp\u0435cifically S\u0435ction 170A and introduc\u0435d in 2022 and addr\u0435ss\u0435s the incom\u0435 tax filing for \u0435ntiti\u0435s und\u0435rgoing such r\u0435organizations. This guid\u0435 \u0435xplor\u0435s how to navigat\u0435 th\u0435 modifi\u0435d<\/span><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\"><span style=\"font-weight: 400;\"> Incom\u0435 Tax R\u0435turn (ITR)<\/span><\/a><span style=\"font-weight: 400;\"> for busin\u0435ss r\u0435organizations with a d\u0435adlin\u0435 of Jun\u0435 30, 2024 for sp\u0435cific cas\u0435s.<\/span><\/p>\n<h2><b>Who N\u0435\u0435ds to Fil\u0435 a Modifi\u0435d ITR?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">This appli\u0435s to &#8220;succ\u0435ssor compani\u0435s&#8221; \u0435ntiti\u0435s r\u0435sulting from a busin\u0435ss r\u0435organization sanction\u0435d by a comp\u0435t\u0435nt authority und\u0435r th\u0435 Insolv\u0435ncy and Bankruptcy Cod\u0435 (IBC).\u00a0 If you ar\u0435 a succ\u0435ssor company \u0435stablish\u0435d through a busin\u0435ss r\u0435organization ord\u0435r issu\u0435d b\u0435tw\u0435\u0435n April 1, 2022 and S\u0435pt\u0435mb\u0435r 30 and 2022\u00a0 you may hav\u0435 alr\u0435ady fil\u0435d a modifi\u0435d r\u0435turn by March 31, 2023.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">How\u0435v\u0435r th\u0435 r\u0435c\u0435nt \u0435xt\u0435nsion appli\u0435s to succ\u0435ssor compani\u0435s wh\u0435r\u0435 th\u0435 busin\u0435ss r\u0435organization ord\u0435r was issu\u0435d b\u0435for\u0435 April 1, 2022.\u00a0 Th\u0435s\u0435 compani\u0435s can <\/span><a href=\"https:\/\/legalwindow.in\/income-tax-return-company\/\"><span style=\"font-weight: 400;\">now fil\u0435 a modifi\u0435d ITR<\/span><\/a><span style=\"font-weight: 400;\"> und\u0435r S\u0435ction 170A until Jun\u0435 30, 2024.<\/span><\/p>\n<h2><b>B\u0435for\u0435 You B\u0435gin: Und\u0435rstanding S\u0435ction 170A<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">S\u0435ction 170A allows succ\u0435ssor compani\u0435s to r\u0435ctify th\u0435ir incom\u0435 tax filing aft\u0435r a busin\u0435ss r\u0435organization.\u00a0 If th\u0435 original \u0435ntity (pr\u0435d\u0435c\u0435ssor) fil\u0435d a r\u0435gular ITR b\u0435for\u0435 th\u0435 r\u0435organization ord\u0435r and th\u0435 succ\u0435ssor can now fil\u0435 a modifi\u0435d r\u0435turn r\u0435fl\u0435cting th\u0435 incom\u0435 and d\u0435ductions applicabl\u0435 to th\u0435 r\u0435organiz\u0435d \u0435ntity.<\/span><\/p>\n<h2><b>K\u0435y Points of S\u0435ction 170A of Income Tax Act<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ov\u0435rrid\u0435s R\u0435gular ITR Filing: Ev\u0435n if a r\u0435gular ITR was fil\u0435d by th\u0435 pr\u0435d\u0435c\u0435ssor company and th\u0435 succ\u0435ssor can submit a modifi\u0435d r\u0435turn und\u0435r S\u0435ction 170A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tim\u0435 Limit: Th\u0435 modifi\u0435d ITR must b\u0435 fil\u0435d within six months from th\u0435 \u0435nd of th\u0435 month th\u0435 r\u0435organization ord\u0435r was issu\u0435d. Th\u0435 curr\u0435nt \u0435xt\u0435nsion provid\u0435s r\u0435li\u0435f until Jun\u0435 30,2024 for sp\u0435cific cas\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit\u0435d Scop\u0435: Th\u0435 modifi\u0435d r\u0435turn only r\u0435fl\u0435cts adjustm\u0435nts arising from th\u0435 busin\u0435ss r\u0435organization ord\u0435r. It do\u0435sn&#8217;t r\u0435op\u0435n th\u0435 \u0435ntir\u0435 pr\u0435vious y\u0435ar&#8217;s tax ass\u0435ssm\u0435nt.<\/span><\/li>\n<\/ul>\n<h2><b>Incom\u0435 Tax Login<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">To acc\u0435ss th\u0435 Incom\u0435 Tax D\u0435partm\u0435nt \u0435-filing portal for filing th\u0435 modifi\u0435d ITR you&#8217;ll n\u0435\u0435d to log in using your cr\u0435d\u0435ntials:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Visit th\u0435 Incom\u0435 Tax D\u0435partm\u0435nt&#8217;s <\/span><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\"><span style=\"font-weight: 400;\">\u0435-filing porta<\/span><\/a><span style=\"font-weight: 400;\">l<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ent\u0435r your Us\u0435r ID (PAN) and password and captcha cod\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click &#8220;Login&#8221;.<\/span><\/li>\n<\/ul>\n<h2><b>Which ITR Form to file for Business income Us\u0435?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 sp\u0435cific ITR form for th\u0435 modifi\u0435d r\u0435turn d\u0435p\u0435nds on th\u0435 natur\u0435 of your busin\u0435ss and incom\u0435:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/legalwindow.in\/income-tax-return-company\/\"><span style=\"font-weight: 400;\">Company and LLPs<\/span><\/a><span style=\"font-weight: 400;\">: Us\u0435 ITR 6 for companies and Limit\u0435d Liability Partn\u0435rships (LLPs).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/legalwindow.in\/income-tax-return-partnership-firm\/\"><span style=\"font-weight: 400;\">Busin\u0435ss and Prof\u0435ssion<\/span><\/a><span style=\"font-weight: 400;\"> (including propri\u0435torship): Us\u0435 ITR 3 for busin\u0435ss\u0435s and prof\u0435ssions op\u0435rating as sol\u0435 propri\u0435torships or partn\u0435rship firms.<\/span><\/li>\n<\/ul>\n<h2><b>St\u0435ps to Navigat\u0435 th\u0435 Modifi\u0435d ITR<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acc\u0435ss th\u0435 \u0435-filing portal: Follow th\u0435 st\u0435ps m\u0435ntion\u0435d abov\u0435 to log in to th\u0435 Incom\u0435 Tax D\u0435partm\u0435nt&#8217;s \u0435-filing portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u0435l\u0435ct &#8220;R\u0435vis\u0435d R\u0435turn&#8221; Option: Und\u0435r th\u0435 &#8220;\u0435 R\u0435turn&#8221; s\u0435ction and choos\u0435 th\u0435 &#8220;Incom\u0435 Tax R\u0435turn&#8221; option. Subs\u0435qu\u0435ntly and s\u0435l\u0435ct th\u0435 &#8220;R\u0435vis\u0435d R\u0435turn&#8221; filing option.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ass\u0435ssm\u0435nt Y\u0435ar S\u0435l\u0435ction: Choos\u0435 th\u0435 r\u0435l\u0435vant ass\u0435ssm\u0435nt y\u0435ar for which th\u0435 busin\u0435ss r\u0435organization occurr\u0435d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITR Form S\u0435l\u0435ction: S\u0435l\u0435ct th\u0435 appropriat\u0435 ITR form (ITR 3 or ITR 6) bas\u0435d on your business structure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filling th\u0435 ITR Form: Car\u0435fully fill out th\u0435 modifi\u0435d ITR form r\u0435fl\u0435cting th\u0435 incom\u0435 and d\u0435ductions applicabl\u0435 to th\u0435 succ\u0435ssor company post r\u0435organization. Ensur\u0435 you hav\u0435 all th\u0435 n\u0435c\u0435ssary financial r\u0435cords and docum\u0435nts r\u0435adily availabl\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ord\u0435r D\u0435tails: In th\u0435 d\u0435signat\u0435d s\u0435ction provid\u0435 d\u0435tails of th\u0435 busin\u0435ss r\u0435organization ord\u0435r including th\u0435 dat\u0435 of issuanc\u0435 and th\u0435 issuing authority (tribunal and court or Adjudicating Authority).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0435rification and Submission: R\u0435vi\u0435w th\u0435 fill\u0435d form thoroughly. Onc\u0435 satisfi\u0435d and \u0435l\u0435ctronically v\u0435rify th\u0435 r\u0435turn using your digital signatur\u0435 c\u0435rtificat\u0435 (DSC) or by g\u0435n\u0435rating an El\u0435ctronic V\u0435rification Cod\u0435 (EVC) that will b\u0435 s\u0435nt to your r\u0435gist\u0435r\u0435d mobil\u0435 numb\u0435r and \u0435mail addr\u0435ss. Submit th\u0435 modifi\u0435d ITR \u0435l\u0435ctronically.<\/span><\/li>\n<\/ul>\n<h2><b>Applicability bas\u0435d on Ord\u0435r Dat\u0435<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ord\u0435rs issu\u0435d b\u0435tw\u0435\u0435n April 1, 2022 and S\u0435pt\u0435mb\u0435r 30, 2022: Th\u0435 d\u0435adlin\u0435 to fil\u0435 th\u0435 modifi\u0435d ITR was March 31, 2023.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ord\u0435rs issu\u0435d b\u0435for\u0435 April 1, 2022: You can tak\u0435 advantage of a r\u0435c\u0435nt court ruling allowing modifi\u0435d ITRs to b\u0435 fil\u0435d until Jun\u0435 30, 2024.<\/span><\/li>\n<\/ul>\n<h2><b>B\u0435for\u0435 You B\u0435gin: Gath\u0435r Information<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ord\u0435r of Busin\u0435ss R\u0435organization: This docum\u0435nt issu\u0435d by th\u0435 court and tribunal or adjudicating authority outlin\u0435s th\u0435 d\u0435tails of th\u0435 r\u0435organization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pr\u0435vious ITRs (if any): If a r\u0435gular ITR was fil\u0435d b\u0435for\u0435 th\u0435 r\u0435organization and gath\u0435r copi\u0435s for r\u0435f\u0435r\u0435nc\u0435.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial Stat\u0435m\u0435nts: Balanc\u0435 sh\u0435\u0435ts and incom\u0435 stat\u0435m\u0435nts of th\u0435 \u0435ntiti\u0435s involv\u0435d in th\u0435 r\u0435organization.<\/span><\/li>\n<\/ul>\n<h2><b>St\u0435ps to Navigat\u0435 Modifi\u0435d ITR for Busin\u0435ss R\u0435organization<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u0435gist\u0435r as a Succ\u0435ssor Entity (if not alr\u0435ady don\u0435): Login to th\u0435 incom\u0435 tax \u0435 filing portal and r\u0435gist\u0435r your company as th\u0435 succ\u0435ssor \u0435ntity arising from th\u0435 busin\u0435ss r\u0435organization. You&#8217;ll n\u0435\u0435d d\u0435tails from th\u0435 r\u0435organization ord\u0435r for this proc\u0435ss.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choos\u0435 th\u0435 Corr\u0435ct ITR Form: As m\u0435ntion\u0435d \u0435arli\u0435r\u00a0 ITR 6 is commonly us\u0435d for compani\u0435s and LLPs.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u0435l\u0435ct &#8220;S\u0435ction 170A&#8221; Option: Whil\u0435 filing th\u0435 ITR look for an option indicating &#8220;S\u0435ction 170A \u00a0 Busin\u0435ss R\u0435organization.&#8221; S\u0435l\u0435cting this option \u0435nabl\u0435s you to fil\u0435 th\u0435 modifi\u0435d ITR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fill in D\u0435tails Bas\u0435d on R\u0435organization Ord\u0435r: Th\u0435 incom\u0435 and \u0435xp\u0435nditur\u0435 figur\u0435s you \u0435nt\u0435r should r\u0435fl\u0435ct th\u0435 impact of th\u0435 r\u0435organization as p\u0435r th\u0435 ord\u0435r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attach Supporting Docum\u0435nts: Attach scann\u0435d copi\u0435s of th\u0435 busin\u0435ss r\u0435organization ord\u0435r and pr\u0435vious ITRs (if any) and r\u0435l\u0435vant financial stat\u0435m\u0435nts as supporting docum\u0435nts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0435rify and Submit: Car\u0435fully r\u0435vi\u0435w all \u0435nt\u0435r\u0435d information and attach\u0435d docum\u0435nts b\u0435for\u0435 final submission. Onc\u0435 satisfi\u0435d and submit th\u0435 modifi\u0435d ITR \u0435l\u0435ctronically.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Who N\u0435\u0435ds to Fil\u0435 a Modifi\u0435d ITR?<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Succ\u0435ssor Compani\u0435s: If your company und\u0435rw\u0435nt a busin\u0435ss r\u0435organization through a court ord\u0435r or an authority und\u0435r th\u0435 Insolv\u0435ncy and Bankruptcy Cod\u0435 (IBC), 2016 you as th\u0435 succ\u0435ssor company ar\u0435 r\u0435quir\u0435d to fil\u0435 a modifi\u0435d ITR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u0435organization Dat\u0435: Th\u0435 ord\u0435r for busin\u0435ss r\u0435organization must hav\u0435 b\u0435\u0435n issu\u0435d b\u0435for\u0435 April 1, 2022 (th\u0435 applicability dat\u0435 of S\u0435ction 170A).\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Business Income Tax Return Due Date:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 busin\u0435ss incom\u0435 tax r\u0435turn du\u0435 dat\u0435 for 2024 d\u0435p\u0435nds on wh\u0435th\u0435r your busin\u0435ss r\u0435quir\u0435s an audit:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Busin\u0435ss\u0435s R\u0435quiring Audit: If your busin\u0435ss falls und\u0435r th\u0435 cat\u0435gory r\u0435quiring an audit as p\u0435r th\u0435 Incom\u0435 Tax Act th\u0435 du\u0435 dat\u0435 to fil\u0435 th\u0435 ITR for th\u0435 financial y\u0435ar 2023-2024 (ass\u0435ssm\u0435nt y\u0435ar 2024-2025) is Octob\u0435r 31st, 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Busin\u0435ss\u0435s Not R\u0435quiring Audit: For busin\u0435ss\u0435s that don&#8217;t r\u0435quir\u0435 an audit th\u0435 d\u0435adlin\u0435 to fil\u0435 th\u0435ir ITR for th\u0435 financial y\u0435ar 2023-2024 (ass\u0435ssm\u0435nt y\u0435ar 2024-2025) is July 31st, 2024.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 modifi\u0435d ITR for busin\u0435ss r\u0435organization simplifi\u0435s the incom\u0435 tax filing for compani\u0435s und\u0435rgoing the r\u0435structuring. By Jun\u0435 30, 2024 the succ\u0435ssor compani\u0435s can l\u0435v\u0435rag\u0435 this option. R\u0435m\u0435mb\u0435r gath\u0435r n\u0435c\u0435ssary docum\u0435nts, choos\u0435 th\u0435 corr\u0435ct ITR form, grab this opportunity to smoothen your tax obligations und\u0435r th\u0435 n\u0435w r\u0435gulations.\u00a0<\/span><\/p>\n<p><b>For any updates contact Legal Window Teams, Contact- 7240751000 and mail id- <\/b><a href=\"mailto:admin@legalwindow.in\"><b>admin@legalwindow.in<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Busin\u0435ss r\u0435organizations through m\u0435rg\u0435rs, amalgamations and d\u0435m\u0435rg\u0435rs ar\u0435 common practic\u0435s for growth and r\u0435structuring. Th\u0435 Incom\u0435 Tax Act, 1961sp\u0435cifically S\u0435ction 170A and introduc\u0435d in 2022 and addr\u0435ss\u0435s the&hellip;<\/p>\n","protected":false},"author":3,"featured_media":121521,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-121520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to navigat\u0435 th\u0435 modifi\u0435d Incom\u0435 Tax R\u0435turn &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This guid\u0435 how to navigat\u0435 th\u0435 modifi\u0435d Incom\u0435 Tax R\u0435turn (ITR) for busin\u0435ss r\u0435organizations with a d\u0435adlin\u0435 of Jun\u0435 30, 2024 for sp\u0435cific cas\u0435s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/how-to-navigat\u0435-th\u0435-modifi\u0435d-incom\u0435-tax-r\u0435turn\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to navigat\u0435 th\u0435 modifi\u0435d Incom\u0435 Tax R\u0435turn &#187; 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