Notice, Forms for reference under section 144BA

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..... plicability of provisions of Chapter X-A in his case. (2) The notice referred to in sub-rule (1) shall contain the following: - (i) details of the arrangement to which the provisions of Chapter X-A are proposed to be applied; (ii) the tax benefit arising under the arrangement; (iii) the basis and reason for considering that the main purpose of the identified arrangement is to obtain tax benefit; ( .....

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..... Before a reference is made by the Commissioner to the Approving Panel under sub-section (4) of section 144BA , he shall record his satisfaction regarding the applicability of the provisions of Chapter X-A in Form No. 3CEI and enclose the same with the reference.] ---------------------- Notes:- 1. Inserted vide Notification No. 75/2013, dated day of 23 th September, 2013 w.e.f. 1st day of April, 20 .....

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