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    <title>Form for returning the reference made under section 274</title>
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    <description>Form No. 63 requires the Commissioner of Income-tax to return a reference made under section 274 by furnishing the assessee&#039;s particulars, status, residential status, relevant tax years, the date of receipt of Form No. 62, and the basis for concluding that Chapter XI does not apply. The form is to be signed and provided to the Assessing Officer and the assessee, with prescribed guidance for completion and pre-filled particulars where possible.</description>
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