Due Dates ITR — Transfer Pricing / International Transaction Cases
ITR — Transfer Pricing / International Transaction Cases
Income-tax Act 2025 (from tax year 2026-27) and Income Tax Act 1961 (tax years before 1 Apr 2026, s.536(2) ITA 2025)
ITR for companies with international transactions or specified domestic transactions. Due 30 November.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 30 November 2025 | s.234F: ₹5,000 | Transfer Pricing audit report (Form 3CEB) due by 31 October |
| FY 2025-26Current | 30 November 2026 | s.234F: ₹5,000 | — |
| FY 2026-27 | 30 November 2027 | ₹5,000 (income > ₹5L) / ₹1,000 (income ≤ ₹5L) — s.428, Income-tax Act 2025 (earlier s.234F(1), Income Tax Act 1961) | — |
FY-specific notes
FY 2024-25: Transfer Pricing audit report (Form 3CEB) due by 31 October
CA review
Transfer pricing compliance (Form 3CEB) is required when total international transactions exceed ₹1 Cr or specified domestic transactions exceed ₹20 Cr. Confirm thresholds with CA.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 234F — Late Fee for Filing ITR After Due Date →