Form 3CEH is prescribed under Rule 10UB(4) of the Income Tax Rules, 1962, for returning a reference made under Section 144BA of the Income Tax Act, 1961. This form is used by the Commissioner to record findings that the provisions of GAAR (General Anti-Avoidance Rules) are not applicable to a particular case. It includes details of the assessee, assessment years, and the basis for the decision. Download the Form 3CEH PDF here to understand the official process and ensure compliance with Income Tax regulations.




