The document is a Form 3CEG used by an Assessing Officer to make a reference to the Commissioner under section 144BA(1) of the Income Tax Act. The form includes details such as: the assessee's name, address, Permanent Account Number or Aadhaar number, status, residential status, assessment year(s), facts of arrangement, tax benefits, computation of tax benefit, purpose of arrangement, notice served to the assessee, and conditions satisfied by the arrangement. The document also includes a section for brief reasons for seeking a declaration of the arrangement as an impermissible avoidance arrangement and the consequences in relation to tax if declared as such.
Obrazac 3CEG je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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