Notice and prescribed forms govern references on Chapter XI applicability, objections, and further referral procedures. Before a reference is made under section 274(1), the Assessing Officer must issue notice to the assessee inviting objections on the applicability of Chapter XI and specifying the arrangement, tax benefit, basis for treating tax benefit as the main purpose, reasons for satisfying section 179(1)(a) to (d), and the supporting documents and evidence. The reference to the Commissioner is to be made in Form No. 62. Further references and directions are to be recorded in Forms No. 63 and 64, with a written factual report required from the International Financial Service Centre Authority where applicable.