¹DE-APPROVING PANEL

Reference to the Approving Panel

10UD. A reference under sub-section (4) of section 144BA to an Approving Panel shall be,—

 (i)  made in Form No. 3CEIA along with a copy of Form No. 3CEI and such other documents which the Principal Commissioner or the Commissioner deems fit; and

(ii)  submitted in four sets, either in Hindi or English.

Notes:

1. Inserted by Income-tax (8th Amendment) Rules, 2019, w.e.f. 17-9-2019.