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    <title>Form for making the reference to the Commissioner by the Assessing Officer u/s 144BA(1)</title>
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    <description>Form 3CEG requires an Assessing Officer referring an arrangement to the Commissioner under section 144BA(1) to provide assessee identification, assessment years, factual matrix, year-wise tax benefits to all parties, computation basis, and whether tax benefit was the main purpose. The AO must state if a procedural notice was served and summarize the assessee&#039;s reply, identify which indicia of impermissible avoidance apply (arm&#039;s length deviations, misuse/abuse, lack of commercial substance, or atypical means), give reasons for seeking a declaration, outline likely tax consequences, and state the last date for completing assessment or reassessment.</description>
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