Due Dates Form 3CEB — Transfer Pricing Report
Form 3CEB — Transfer Pricing Report
Income-tax Act 2025 s.172 (from tax year 2026-27; earlier s.92E, Income Tax Act 1961 for tax years before 1 Apr 2026)
CA-certified transfer pricing report for entities with international transactions or specified domestic transactions under s.172, Income-tax Act 2025 (earlier s.92E, Income Tax Act 1961). 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.447, Income-tax Act 2025 (earlier s.271BA, Income Tax Act 1961) + s.442, Income-tax Act 2025 (earlier s.271AA, Income Tax Act 1961) |
FY-specific notes
FY 2024-25: CA-certified via TP audit.
FY 2025-26: Same due date as tax-audit ITR.
SDT (specified domestic transaction) meaning has moved to s.164, Income-tax Act 2025 (earlier s.92BA, Income Tax Act 1961); the qualifying-transactions list and SDT threshold are amended — confirm the current threshold in the s.164 text.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 271B — Penalty for Failure to Get Accounts Audited (s.44AB) →