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<h1>New Tax Rules Allow Assessing Officer to Refer Impermissible Avoidance Cases to Commissioners Using Form 3CEIA.</h1> The Income-tax (8th Amendment) Rules, 2019, introduced by the Central Board of Direct Taxes, empower the Assessing Officer to refer cases to the Principal Commissioner or Commissioner for declaring an arrangement as an impermissible avoidance arrangement. The rules outline procedures for making such references to an Approving Panel using Form No 3CEIA, which must be submitted in four sets. The Approving Panel, upon receiving a reference, circulates it among members and issues a notice for a hearing. Panel members receive a sitting fee and travel allowances, with expenses covered by the Ministry of Finance's budget.