This document is a reference made by a Principal Commissioner or Commissioner under section 144BA of the Income-tax Act, 1961, to the Approving Panel. The document refers to a declaration made by the Assessing Officer that an arrangement made by M/s [Company Name], with PAN [Permanent Account Number], is impermissible under avoidance arrangements rules. The Principal Commissioner or Commissioner is in agreement and makes a reference to the Approving Panel for further declaration of the impermissible nature of the arrangement. The document was issued after the insertion of the 8th Amendment Rules, 2019.
Obrazac 3CEIA 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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