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When do you need to file Form 3CEB

When do you need to file Form 3CEB

03 Apr, 2026

Form 3CEB is filed when assesse enters into international transaction or pecified domestic transaction either with associated enterprises.


𝘔𝘊𝘢𝘯𝘪𝘯𝘚 𝘰𝘧 𝘐𝘯𝘵𝘊𝘳𝘯𝘢𝘵𝘪𝘰𝘯𝘢𝘭 𝘵𝘳𝘢𝘯𝘎𝘢𝘀𝘵𝘪𝘰𝘯𝘎

Any transaction between 2 or more associated enterprises, either or both of whom are non-residents.


Examples:

➡ Purchase or sale of goods/services.

➡ Royalty, interest, or management fees.

➡ Transfer or use of intangible property.

➡ Loans or guarantees between related parties.


Meaning of 𝐒𝐩𝐞𝐜𝐢𝐟𝐢𝐞𝐝 𝐃𝐚𝐊𝐞𝐬𝐭𝐢𝐜 𝐓𝐫𝐚𝐧𝐬𝐚𝐜𝐭𝐢𝐚𝐧 (𝐒𝐃𝐓):

Includes certain transactions between related domestic entities if the aggregate value exceeds ₹20 𝐜𝐫𝐚𝐫𝐞 in a financial year (𝐚𝐬 𝐩𝐞𝐫 𝐒𝐞𝐜𝐭𝐢𝐚𝐧 92𝐁𝐀 𝐚𝐟 𝐭𝐡𝐞 𝐈𝐧𝐜𝐚𝐊𝐞 𝐓𝐚𝐱 𝐀𝐜𝐭).


𝐃𝐮𝐞 𝐃𝐚𝐭𝐞 𝐟𝐚𝐫 𝐅𝐢𝐥𝐢𝐧𝐠 𝐅𝐚𝐫𝐊 3𝐂𝐄𝐁

Form 3CEB must be electronically filed on or before 31st October of the relevant Assessment Year.


#transferpricing #specifieddomestictransaction #internationaltransaction #foreigncompany #subsidiarycompany #associatedenterprises #taxexpert #CAVidhuDuggal #TaxWithCAVidhu

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