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
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