Form 3CEI is prescribed under Rule 10UB(5) of the Income Tax Rules, 1962, for recording the satisfaction of the Commissioner before making a reference to the Approving Panel under Section 144BA(4) of the Income Tax Act, 1961. This form documents the Commissioner’s findings regarding an arrangement considered an impermissible avoidance arrangement (GAAR) and includes details of the assessee, assessment years, tax benefits, and factual matrix of the case. Download the Form 3CEI PDF here to understand the procedural requirements and ensure compliance with GAAR provisions under Income Tax law.
Source: https://incometaxindia.gov.in
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