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of <h1>Form 3CEIA: Tax Officials Report Impermissible Avoidance Arrangement under Section 144BA(4) of Income-tax Act, 1961.</h1> Form No. 3CEIA is used to make a reference to the Approving Panel under sub-section (4) of section 144BA of the Income-tax Act, 1961. This form is submitted by a Principal Commissioner or Commissioner after receiving a reference from an Assessing Officer, indicating that an arrangement by a taxpayer, identified as M/s _____________, is deemed an impermissible avoidance arrangement. The form includes the taxpayer's Permanent Account Number (PAN) and is accompanied by Form No. 3CEI, which records the satisfaction of the Principal Commissioner or Commissioner regarding the impermissibility of the arrangement.
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