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FORM-3CEBhighCBDT (Income Tax)

Transfer Pricing Report: due date and penalty

Also searched as: FORM-3CEB · Form 48 (3CEB before 2026-27)

Accountant report on international and specified domestic transactions, filed in Form 48 (Form 3CEB before 2026-27) by 31 October.

Next due date

31 October 2027for FY 2026-27

If it is late: ₹1,00,000 penalty under s.447. For periods beginning before 1 April 2026: ₹1,00,000 penalty under s.271BA

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Get told before Transfer Pricing Report is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of Transfer Pricing Report, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

Due
31 Oct each year
Frequency
Annual
If it lapses
₹1,00,000 penalty under s.447. For periods beginning before 1 April 2026: ₹1,00,000 penalty under s.271BA
Statutory reference
S.172, Income-tax Act 2025 and rule 85, Income-tax Rules 2026 (s.92E, Income-tax Act 1961, for years before 2026-27)

Where this date comes from

The instrument
S.172, Income-tax Act 2025 and rule 85, Income-tax Rules 2026 (s.92E, Income-tax Act 1961, for years before 2026-27)

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before Transfer Pricing Report binds an entity:

  • transfer pricing applies, or foreign investment on record
Filed on:
Income Tax e-Filing
Usually owned by:
Accountant
Typical effort:
16 hours

Common questions

What is the due date of Transfer Pricing Report?
It is next due on 31 Oct 2027, for FY 2026-27. 31 Oct each year. It falls due once a year.
Who has to file Transfer Pricing Report?
It applies to transfer pricing applies, or foreign investment on record.
What is the penalty for filing Transfer Pricing Report late?
₹1,00,000 penalty under s.447. For periods beginning before 1 April 2026: ₹1,00,000 penalty under s.271BA
How do I file Transfer Pricing Report?
On the income tax e-filing portal (incometax.gov.in), the taxpayer assigns the form to their chartered accountant under Authorised Partners. The CA uploads the report with their DSC, and the taxpayer then accepts it from the e-File worklist — the filing is complete only once it is accepted.

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Other Income Tax obligations