https://www.taxtmi.com/acts?id=53435 The Assessing Officer must notify the assessee before referring an arrangement for consideration of Chapter XI, providing details of the arrangement, tax benefit, reasons for treating tax benefit as its main purpose, reasons supporting the specified statutory conditions, and relied-upon evidence. The reference is made in Form No. 62. The Commissioner records satisfaction and issues directions in Form No. 63, or refers the matter to an Approving Panel in Form No. 64 after obtaining any required factual report and submitting supporting documents in four sets in Hindi or English. en-us Fri, 20 Mar 2026 18:08:41 +0530 Tue, 14 Jul 2026 15:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53435 The Assessing Officer must notify the assessee before referring an arrangement for consideration of Chapter XI, providing details of the arrangement, tax benefit, reasons for treating tax benefit as its main purpose, reasons supporting the specified statutory conditions, and relied-upon evidence. The reference is made in Form No. 62. The Commissioner records satisfaction and issues directions in Form No. 63, or refers the matter to an Approving Panel in Form No. 64 after obtaining any required factual report and submitting supporting documents in four sets in Hindi or English. Act-Rules Income Tax Fri, 20 Mar 2026 18:08:41 +0530 https://www.taxtmi.com/acts?id=53435