Due Dates Form 3CEB — Transfer Pricing Report
Form 3CEB — Transfer Pricing Report
Income Tax Act 1961 s.92E
CA-certified transfer pricing report for entities with international transactions or specified domestic transactions. Due 31 October of the AY.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 October 2025 | s.271BA: ₹1,00,000 for failure to furnish; s.271AA: 2% of transaction value for maintaining incorrect information | CA-certified via TP audit. |
| FY 2025-26Current | 31 October 2026 | s.271BA + s.271AA | Same due date as tax-audit ITR. |
| FY 2026-27 | 31 October 2027 | s.271BA + s.271AA |
FY-specific notes
FY 2024-25: CA-certified via TP audit.
FY 2025-26: Same due date as tax-audit ITR.
⚠ VERIFY
The list of qualifying international transactions and the specified-domestic-transaction (SDT) threshold have been amended; confirm the current s.92BA threshold for SDT.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 271B — Penalty for Failure to Get Accounts Audited (s.44AB) →