Commissioner Must Issue Directions on Tax Avoidance Under Section 144BA Within One Month of Compliance Date

For section 144BA related to tax avoidance under GAAR, the Commissioner must issue directions within one month after the compliance date of a notice under section 144BA(2). References to the Approving Panel under section 144BA(4) must occur within two months after receiving the assessee's final submission. Directions to the assessing officer in Form No.3CEH must be issued within one month for clause (i) of rule 10UB(4) and within two months for clause (ii) of rule 10UB(4) after receiving the assessee's final submission.