Form 3CEG is prescribed under Rule 10UB(3) of the Income Tax Rules, 1962, and is used by the Assessing Officer to make a reference to the Commissioner under Section 144BA(1) of the Income Tax Act, 1961. This form captures key details about the assessee, assessment years involved, tax benefits arising from the arrangement, and whether the arrangement’s main purpose is to obtain a tax advantage. It plays an important role in GAAR (General Anti-Avoidance Rules) proceedings. Download the Form 3CEG PDF to review the official format and ensure proper compliance with Income Tax regulations.
Source: https://incometaxindia.gov.in
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