https://www.taxtmi.com/forms?id=1056 Form No. 3CEI records the Commissioner's satisfaction before referring a matter to the Approving Panel under section 144BA, requiring assessee identification, assessment years subject to GAAR, dates of procedural communications, a factual matrix, assessment-year-wise tax benefit details, the basis for computing benefits, and whether tax benefit was the main purpose. The form requires identification of which indicia of impermissible avoidance are satisfied (non arm's length rights, misuse/abuse of the Act, lack of commercial substance, or non ordinary means), a summary of the assessee's hearing response, detailed reasons for concluding impermissible avoidance, likely tax consequences, and the last date for completion of assessment or reassessment. en-us Wed, 11 Jun 2014 11:29:00 +0530 Fri, 08 Nov 2019 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1056 Form No. 3CEI records the Commissioner's satisfaction before referring a matter to the Approving Panel under section 144BA, requiring assessee identification, assessment years subject to GAAR, dates of procedural communications, a factual matrix, assessment-year-wise tax benefit details, the basis for computing benefits, and whether tax benefit was the main purpose. The form requires identification of which indicia of impermissible avoidance are satisfied (non arm's length rights, misuse/abuse of the Act, lack of commercial substance, or non ordinary means), a summary of the assessee's hearing response, detailed reasons for concluding impermissible avoidance, likely tax consequences, and the last date for completion of assessment or reassessment. Forms Income Tax Wed, 11 Jun 2014 11:29:00 +0530 https://www.taxtmi.com/forms?id=1056