Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4)

Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) https://www.taxtmi.com/forms?id=2475 Form No. 64 prescribes the format for a Commissioner of Income-tax to record satisfaction before making a reference to the Approving Panel under section 274(4) regarding a proposed impermissible avoidance arrangement. It requires particulars of the assessee, the relevant tax years, notice and hearing details, assessment deadlines, and detailed reasons for the conclusion. Annexures must cover the factual matrix, tax benefit, the main purpose test, statutory conditions indicating impermissibility, the assessee's hearing, and likely tax consequences. en-us Mon, 30 Mar 2026 15:02:00 +0530 Fri, 17 Apr 2026 14:29:00 +0530 TaxTMI RSS Generator Form for making reference to the Approving Panel and for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under section 274(4) https://www.taxtmi.com/forms?id=2475 Form No. 64 prescribes the format for a Commissioner of Income-tax to record satisfaction before making a reference to the Approving Panel under section 274(4) regarding a proposed impermissible avoidance arrangement. It requires particulars of the assessee, the relevant tax years, notice and hearing details, assessment deadlines, and detailed reasons for the conclusion. Annexures must cover the factual matrix, tax benefit, the main purpose test, statutory conditions indicating impermissibility, the assessee's hearing, and likely tax consequences. Forms Income Tax Mon, 30 Mar 2026 15:02:00 +0530 https://www.taxtmi.com/forms?id=2475