FORM-3CEBhighCBDT (Income Tax)
FORM-3CEB — Transfer Pricing Report
Accountant report on international and specified domestic transactions, filed in Form 3CEB by 31 October.
- Due
- 31 Oct each year
- Frequency
- Annual
- If it lapses
- ₹1,00,000 penalty under s.271BA
- Statutory reference
- S.92E, Income-tax Act 1961
Who has to file it
Every one of these has to hold before FORM-3CEB binds an entity:
- foreign investment on record
- Filed on:
- Income Tax e-Filing
- Usually owned by:
- Accountant
- Typical effort:
- 16 hours
Common questions
- When is FORM-3CEB due?
- 31 Oct each year. It falls due once a year.
- Who has to file FORM-3CEB?
- It applies to foreign investment on record.
- What is the penalty for filing FORM-3CEB late?
- ₹1,00,000 penalty under s.271BA
- Where is FORM-3CEB filed?
- Income Tax e-Filing.
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.