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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[MBA in Finance]
Nazim Khan is an expert in Microsoft Excel. He teaches people how to use it better. He has been doing this for more than ten years. He is running this website (TechGuruPlus.com) and a YouTube channel called "Business Excel" since 2016. He shares useful tips from his own experiences to help others improve their Excel skills and careers.
