TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assessing Officer Must Issue Notice Under Section 144BA, Rule 10UB Before Referring Tax Case to Commissioner</h1> Under section 144BA and Rule 10UB, the Assessing Officer must issue a written notice to the taxpayer before referring a case to the Commissioner, seeking objections to the application of Chapter X-A provisions. The notice must detail the arrangement, tax benefits, reasons for considering the arrangement's main purpose as tax benefit, and supporting documents. If the Commissioner deems Chapter X-A provisions unnecessary, they will issue directions in Form No. 3CEH. Before referring to the Approving Panel, the Commissioner must record satisfaction about the applicability of Chapter X-A in Form No. 3CEI.
TaxTMI 
TaxTMI 
