Transfer Pricing Report (Form 3CEB): Filing Requirements and Due Dates for AY 2026-27

Summary: The article examines the filing requirements for Form 3CEB under Section 92E of the Income-tax Act, 1961, for FY 2025-26 (AY 2026-27), identifying 31 October 2026 as the stated report deadline and 30 November 2026 as the stated income-tax return deadline for assessees covered by transfer pricing reporting. It explains why the extension described in CBDT Circular No. 07/2026 for another category of taxpayers is stated not to apply to these assessees. The discussion covers international transactions, deemed international transactions, associated enterprises, specified domestic transactions exceeding ₹20 crore, and the independence of Form 3CEB from the general tax audit turnover threshold. It sets out the applicable statutory provisions and rules, the report’s contents, documentation and benchmarking requirements, and the six methods for determining the arm’s length price. A detailed compliance table addresses Form 3CEB, tax audit reports, transfer pricing documentation, master file reporting, country-by-country reporting and related intimations. The article describes the electronic filing sequence involving assignment to a chartered accountant, preparation and signing, upload, and acceptance by the assessee. It also discusses penalties for non-filing, missing documentation and failure to produce information, together with the possible reasonable-cause defence. Practical guidance includes identifying related-party and deemed transactions, reconciling disclosures with financial statements and Form 3CD, and allowing adequate time for portal acceptance. Finally, it outlines the stated transition to Form No. 48 under the Income-tax Act, 2025.

Transfer Pricing Report (Form 3CEB): Filing Requirements and Due Dates for AY 2026-27

The accountant’s report in Form 3CEB for FY 2025-26 (AY 2026-27) is due on 31 October 2026, and the return of income for assessees covered by Section 92E is due on 30 November 2026. Neither date has been extended.

CBDT Circular No. 07/2026 dated 28 September 2026 extended the tax audit report to 21 October 2026 and the return to 21 November 2026. That relief, however, was granted only to persons referred to in serial no. 2 of the table below Explanation 2 to Section 139(1). Assessees required to furnish a report under Section 92E fall outside that serial number, and their timeline remains unchanged.

This follows the pattern of the previous year, when the extension announced on 29 October 2025 for AY 2025-26 likewise left Form 3CEB at 31 October 2025. Some commentary in circulation suggests otherwise for AY 2026-27; the text of the circular does not support that view.

FY 2025-26 is also the last year for which the report will be furnished in Form 3CEB under the Income-tax Act, 1961. From tax year 2026-27, the corresponding report is Form No. 48 under the Income-tax Act, 2025.

Legal Framework

Section 92E. Every person who has entered into an international transaction or a specified domestic transaction during a previous year must obtain a report from an accountant and furnish it, on or before the specified date, in the prescribed form, duly signed and verified.

Rule 10E. The prescribed form is Form 3CEB under Rule 10E of the Income-tax Rules, 1962, furnished electronically by the accountant on the e-filing portal.

Section 92F(iv). The “specified date” carries the meaning assigned in the Explanation to Section 44AB, namely the date one month prior to the due date for furnishing the return of income under Section 139(1).

Section 139(1), Explanation 2. For an assessee required to furnish a report under Section 92E, the due date of the return is 30 November of the assessment year. The specified date for Form 3CEB therefore falls on 31 October.

Transition to the Income-tax Act, 2025. The 2025 Act applies from tax year 2026-27. Reports relating to FY 2025-26 continue under the 1961 Act, even though they are filed after 1 April 2026. The corresponding provisions under the new law are summarised below.

Who Must File

The obligation under Section 92E is triggered by the nature of the transaction, not by turnover. There is no monetary threshold for international transactions; a single transaction of any value with an associated enterprise attracts the requirement.

International transactions (Section 92B). These are transactions between two or more associated enterprises, either or both of whom are non-residents. They include the purchase, sale or lease of tangible or intangible property, provision of services, lending or borrowing, cost-sharing arrangements, guarantees and business restructuring.

Deemed international transactions (Section 92B(2)). A transaction with an unrelated person is deemed to be with an associated enterprise where a prior agreement exists between that person and the associated enterprise, or where its terms are determined in substance between them. The deeming applies where the enterprise or the associated enterprise, or both, are non-residents, irrespective of whether the unrelated person is a non-resident.

Associated enterprises (Section 92A). Association arises through direct or indirect participation in management, control or capital, including the situations listed in Section 92A(2), such as holding 26% or more of voting power or advancing loans of 51% or more of the book value of total assets.

Specified domestic transactions (Section 92BA). Domestic transactions specified in Section 92BA are covered only where their aggregate value in the year exceeds ₹20 crore. These include transactions with entities enjoying profit-linked deductions and business transacted between such entities and related parties.

The filing obligation is independent of the tax audit under Section 44AB. A person below the tax audit threshold with even one international transaction with an associated enterprise must still furnish Form 3CEB.

Due Dates For Fy 2025-26 (Ay 2026-27)

Form 3CEB sits within a wider set of transfer pricing filings, each with its own trigger and date. The dates below apply to a 31 March year-end.

The tax audit report of an assessee covered by Section 92E is a point that is frequently missed. Since its return falls under the 30 November category, its specified date for the Section 44AB report is also 31 October 2026, not the extended 21 October 2026.

The Rule 10D documentation has no filing date of its own. It must, however, exist on the date Form 3CEB is signed, since the accountant reports on whether it has been maintained.

Contents Of Form 3Ceb And Supporting Documentation

Form 3CEB consists of the accountant’s report and an annexure containing particulars of each transaction. The report states the accountant’s opinion on whether the prescribed information and documents have been kept by the assessee and whether the particulars in the annexure are true and correct.

The annexure is organised in three parts.

Part A contains general information: the assessee’s name, PAN, status, previous year, and the list of associated enterprises with the nature of relationship under Section 92A.

Part B covers international transactions, classified as purchase and sale of raw materials, finished goods and other tangible property; intangible property; provision of services; lending, borrowing and guarantees; mutual agreements and cost-sharing; business restructuring; and deemed international transactions.

Part C covers specified domestic transactions under Section 92BA.

For each transaction, the form requires the book value, the method used to determine the arm’s length price, and the arm’s length price itself. The methods are those in Section 92C read with Rule 10B: comparable uncontrolled price, resale price, cost plus, profit split, transactional net margin, and the other method under Rule 10AB.

The accountant’s opinion rests on the documentation maintained under Rule 10D. That documentation includes the ownership structure of the group, a functional analysis of functions performed, assets employed and risks assumed, a description of each transaction, the comparability and benchmarking analysis, and the reasons for selecting the method. Where the aggregate value of international transactions does not exceed ₹1 crore, the detailed information under Rule 10D(1) is not mandatory, though the assessee must still substantiate that its transactions are at arm’s length.

Documentation must be contemporaneous, that is, in existence by the specified date, and retained for eight years from the end of the relevant assessment year.

Filing Procedure On The E-Filing Portal

Form 3CEB is furnished only in electronic form, through a sequence that requires action from both the assessee and the chartered accountant.

1. The assessee logs in to the e-filing portal, adds the chartered accountant under the authorised partners facility, and assigns Form 3CEB for the relevant assessment year to that accountant.
2. The chartered accountant accepts the assignment, prepares the form in the offline utility or online, and generates a UDIN for the report on the ICAI portal.
3. The accountant uploads Form 3CEB with the UDIN, signing it with a registered digital signature certificate.
4. The assessee reviews the uploaded form from its worklist and accepts it. Filing is complete only on acceptance and e-verification by the assessee, through a DSC in the case of a company.

The last step deserves emphasis. A form uploaded by the accountant but not accepted by the assessee on or before 31 October 2026 is not treated as furnished. Where the assessee rejects the form, the accountant must upload a fresh form, which again requires acceptance.

The form must also be furnished before the return of income is filed. The return seeks the acknowledgement number and date of the accountant’s report, so the report must be on record first for the return to be completed correctly.

Consequences Of Default

The transfer pricing regime carries separate penalties for failure to report, failure to document and failure to produce documents. Each is independent of any adjustment to the arm’s length price.

Section 271BA is phrased in discretionary terms, providing that the Assessing Officer “may” levy the penalty. Section 273B further bars the penalty where the assessee proves reasonable cause. The Tribunal has deleted Section 271BA penalties where the report was obtained in time but not uploaded through bona fide error, and where non-filing rested on a tenable interpretation of Section 92A.

These decisions turn on their facts and should not be treated as a safe harbour. A late or missing Form 3CEB also weakens the assessee’s position in a transfer pricing reference under Section 92CA, where the absence of contemporaneous documentation shifts the evidentiary burden decisively against it.

Practical Points

Do not rely on the general extension. Assessees with any international transaction should verify that they are not working to 21 October and 21 November 2026. Their dates are 31 October and 30 November 2026, for both Form 3CEB and the tax audit report.

Identify associated enterprises broadly. Section 92A(2) captures relationships that are not apparent from shareholding alone, including dependence on intellectual property, control over raw material supply, and loans or guarantees above the specified proportions. Small companies with a foreign shareholder, director-linked entities abroad, or a single overseas customer under common control are frequently missed.

Capture deemed international transactions. Purchases from an unrelated Indian or foreign party under terms settled with a group entity abroad must be reported, even where the counterparty itself is not an associated enterprise.

Reconcile Form 3CEB with the accounts and Form 3CD. Values reported in Form 3CEB should agree with the books, the related-party disclosures under AS 18 or Ind AS 24, and the related-party clauses of Form 3CD. Inconsistencies are a common trigger for selection and reference to the TPO.

Allow time for acceptance. The portal requires the assessee’s acceptance after the accountant’s upload. Portal congestion in the last days of October has recurred in earlier years, and the form should be uploaded and accepted several days before 31 October.

Prepare for Form No. 48. From tax year 2026-27, the report moves to Form No. 48 under Section 172 of the Income-tax Act, 2025, with more granular reporting. Documentation practices for FY 2026-27 should be aligned with the new form from the start of the year.

Conclusion

For FY 2025-26, Form 3CEB must be furnished and accepted on the e-filing portal by 31 October 2026, with the return following by 30 November 2026. Circular No. 07/2026 does not alter these dates. With the deadline days away, assessees should complete documentation, finalise the report, and secure acceptance without waiting for a relief that the circular has not granted.

Disclaimer: This article is intended for general information and academic discussion only. It does not constitute professional advice or a solicitation of any kind. Readers should refer to the original statutory provisions, rules and circulars, and seek appropriate professional guidance before acting on any matter discussed. The author accepts no liability for any action taken on the basis of this article.