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    <title>COD references in the case of PSUs-Documents to be enclosed while making references to the Board-reg.</title>
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    <description>Proposals referring PSU disputes to the COD must be accompanied by multiple copies of all relevant documents-referral notes, assessment orders, and appellate orders including those from earlier years-and the comments and approval of the Chief Commissioner. Column 2(c) must state the amount in dispute with the quantum of tax effect (notional effect in loss cases); Column 7 must identify exceptions or relevant material and state appeal status. Latest telephone and fax numbers must be included.</description>
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