Form 3CEB — Transfer pricing report
Income-tax Act, 1961 · Section 92E · CBDT · Annual
Due 29 November 2026(31 October of the assessment year)
Demo / Awaiting source verificationWhat it is
Accountant's report in respect of international transactions and specified domestic transactions.
Who must comply
Every person entering into an international transaction or specified domestic transaction.
What to file
Report from a chartered accountant with transaction-wise particulars and methods applied.
Penalty for delay
Penalty of Rs. 1,00,000 under Section 271BA for failure to furnish the report.
Applicability
Assessees with international or specified domestic transactions
Applicable taxpayers
TP assessees
📜 Official Proof
- Source Authority
- Central Board of Direct Taxes
- Source Type
- Official Portal
- Notification / Circular
- Section 92E, Income-tax Act
- Published
- 1 April 2001
- Effective
- 1 April 2002
AI Verified Summary · AI-generated summary based on official source
Section 92E requires a report from an accountant in Form 3CEB on or before the specified date.
AI confidence 88% · Cross-checked against the official document listed above.