Impermissible avoidance arrangement reference form sets out assessee particulars, tax benefit details, and required annexures for proceedings. Form No. 62 prescribes the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) in relation to proceedings proposing an impermissible avoidance arrangement. It sets out the assessee's particulars, the relevant tax years, the last date for completion of assessment or reassessment proceedings, and the brief reasons for seeking declaration of the arrangement as impermissible avoidance arrangement, along with annexures covering the factual matrix, tax benefit, notice and reply details, satisfied conditions, and likely tax consequences.