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)

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....(4) Part A: Particulars of the Assessee 1. Name: (refer Note 1) 2. Address: (refer Note 2) 3. Permanent 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 No....

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.... the arrangement is an impermissible avoidance arrangement:   15. Other details to be provided as separate enclosure: (attach as per Note 5)   Part C: Reference to the Approving Panel Whereas I have received the reference from the Assessing Officer under section 274(1) in Form No. 62 on _________________for declaring an arrangement as an impermissible avoidance arran....

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.... Hindu undivided 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 ....

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.... between persons dealing at arm's length; ^4[(ii)] results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act; ^5[(iii)] lacks commercial substance or is deemed to lack commercial substance under section 180, in whole or in part; or ^6[(iv)] is entered into, or carried out, by means, or in manner, which are not ordinarily employed for bon....