https://www.taxtmi.com/forms?id=2472 Form No. 62 prescribes the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) in relation to proceedings proposing an impermissible avoidance arrangement. It sets out the assessee's particulars, the relevant tax years, the last date for completion of assessment or reassessment proceedings, and the brief reasons for seeking declaration of the arrangement as impermissible avoidance arrangement, along with annexures covering the factual matrix, tax benefit, notice and reply details, satisfied conditions, and likely tax consequences. en-us Mon, 30 Mar 2026 14:46:00 +0530 Fri, 17 Apr 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=2472 Form No. 62 prescribes the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) in relation to proceedings proposing an impermissible avoidance arrangement. It sets out the assessee's particulars, the relevant tax years, the last date for completion of assessment or reassessment proceedings, and the brief reasons for seeking declaration of the arrangement as impermissible avoidance arrangement, along with annexures covering the factual matrix, tax benefit, notice and reply details, satisfied conditions, and likely tax consequences. Forms Income Tax Mon, 30 Mar 2026 14:46:00 +0530 https://www.taxtmi.com/forms?id=2472