Reference under section 144BA: form requires PAN/Aadhaar, status, residential status, assessment years and basis for Chapter X A. Form No. 3CEH establishes the required return when a reference is made under section 144BA, requiring the assessee's identification (PAN or Aadhaar), ... Summary
Reference under section 144BA: form requires PAN/Aadhaar, status, residential status, assessment years and basis for Chapter X A.
Form No. 3CEH establishes the required return when a reference is made under section 144BA, requiring the assessee's identification (PAN or Aadhaar), status, residential status, assessment year(s) concerned, date of receipt of the reference in Form No. 3CEG from the Assessing Officer, and the basis for the finding that Chapter X-A is not applicable, together with names of the Assessing Officer, the Assessee, and certification by the Commissioner.
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