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TMI BlogIncome-tax (8th Amendment) Rules, 2019 - Approving Panel - Power of AO to refer the matter to Pr. CIT or CIT where he considers that it is necessary to declare an arrangement as an impermissible avoidance arrangementX X X X Extracts X X X X X X X X Extracts X X X X ..... (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 67/2019 New Delhi, the 17th September, 2019 (INCOME-TAX) G.S.R. 662(E).- In exercise of the powers conferred by sub-sections (18) and (21) of section 144BA read with section 295 of the Income-tax Act, 1961 (43 of 1961) , the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (ii) submitted in four sets, either in Hindi or English. 10UE. Procedure before the Approving Panel .- (1) A reference received under rule 10UD shall be caused to be circulated by the Chairperson of the said Panel among the other members within seven days from the date of receipt of such reference. (2) The Chairperson of the Approving Panel shall cause to be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Revenue in the Ministry of Finance of the Central Government. (b) in Appendix II , after Form No 3CEI, the following Form shall be inserted, namely:- Form No 3CEIA [See rule 10UD] Form for making reference to the Approving Panel under sub-section (4) of section 144BA of the Income-tax Act, 1961 To, The Chairperson ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date: Place: Yours faithfully, Name and designation of the Principal Commissioner or Commissioner _____________________________________________ . Enclosure: As above. [F. No. 370142/8/2019-TPL] NIRAJ KUMAR, Dy. Secy. (Tax Policy Legislation) Note : The principal rules were published in the Gazette of India, Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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