Secondary adjustment reporting: Form 3CEEA prescribes recomputation particulars and tax computation fields for affected companies. Form 3CEEA requires companies to furnish particulars for recomputation where past-year income adjustments arise from a secondary adjustment under section 92CE or from an Advance Pricing Agreement under section 92CC. It requires company identification, whether APA or secondary adjustment, year-wise past income details, and the rule 10RB computation: Amounts A-D capturing tax payable on book profits including and excluding past income, differences A-B and D-C, and relief under section 115JB (2D), followed by authorised signatory verification.