Form 3CEIA is prescribed under Rule 10UD of the Income Tax Rules, 1962, for making a reference to the Approving Panel under Section 144BA(4) of the Income Tax Act, 1961. This form is used by the tax authorities to refer cases involving impermissible avoidance arrangements (GAAR) for review and decision by the Approving Panel. It includes details of the assessee, the arrangement in question, and the findings of the Assessing Officer. Download the Form 3CEIA PDF here to understand the official reference process and ensure compliance with GAAR provisions under Income Tax law.
Source: https://incometaxindia.gov.in
Join Our WhatsApp Group
Nazim Khan (Author) 📞 +91 9536250020
[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.
