Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1)

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....anent Account Number (PAN):   4. E-mail Id:   5. Contact Number: Country Code Number 6. Document Identification Number:   Part B: Other Information 7. Status: (refer Note 3) 8. Residential Status: (refer Note 4) 9. Tax Year(s) in respect of which the proceedings under section 274 are proposed to be invoked:   (i)....

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....vided family (III) Company (IV) Firm (V) Association of Persons or Body of individuals, whether incorporated or not (VI) Local authority (VII) Artificial Juridical Person (VIII) Government (IX) Trust (X) Limited Liability Partnership 4. Fill residential status as below: (I) Resident (II) Non-resident (III) Resident but Not Ordina....

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....e which of the following conditions is satisfied by the arrangement (along with basis of such conclusion): - (i) creates rights, or obligations, which are not ordinarily created between persons dealing at arm's length; (ii) results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act; (iii) lacks commercial substance or is deemed to lack co....