ITC-02A is an initiative by which the taxpayer can now transfer the unutilized ITC from one business (Business XYZ) to another business (Business ABC) of him in the same state.
New 26AS form now will provide much more comprehensive information of taxpayer in short it can be said that now it will provide complete profile of the taxpayer.
PF & ESI Course - Labour Code 2019 Along with Examples and Case Studies