Search, survey, demand and recovery Became Form 62
Form 3CEG
Form for making the reference to the Commissioner by the Assessing Officer under section 144BA(1)
What this form is
Form 3CEG belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 62 of the Income-tax Rules, 2026. It is a prescribed form, which means the Act or the Rules require this shape and no other. This one runs the other way. The department writes it and the assessee receives it, so the thing to read is what it asserts and under what power.
Which provision requires it
Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
| What the description names | Where it sits now |
|---|
| section 144BA of the 1961 Act | section 274 |
Rules of the 2026 Rules that work the same section. rule 129 (Notice and Forms for reference under section 274). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.
What it became under the 2026 Rules
The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 62 | Form for making the reference to the Commissioner of Income-tax by the Assessing Officer under section 274(1) |
Where you meet it
You meet it when the department is acting, not asking — a search, a demand, a recovery, a person about to leave India. The first question with any of them is whether the power named on the form was actually available.
On the same provision
Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.
Near it
Other forms we have put in the same group — search, survey, demand and recovery.
Form 3CEH, Form 3CEI, Form 6C, Form 7, Form 28, Form 28A, Form 30A, Form 30B, Form 30C, Form 31, Form 33, Form 45
Get the form
Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.