In pursuance of the changes made by the Finance Bill 2012 bringing specified domestic transactions under the ambit of Transfer Pricing Regulations, CBDT has amended the format of Form 3CEB vide notification number 41 dated 10 June 2013. The said notification also amends Rule 10A, 10AB, 10B, 10C, 10D and 10E. 

The new format of Form 3CEB includes reporting on specified domestic transactions:

Following are the additional reporting requirements in New Format of Form 3CEB:

  1. At Point 4 – Nature of Business or Activity of the Assessee (as per the Code for nature of business to be filled as per the instructions for filling form ITR 6;
  2. At Point 8 – Aggregate Value of International Transactions as per books of Accounts;
  3. At Point 9 – Aggregate Value of Specified Domestic Transactions as per books of Accounts;
  4. At Point 15 – Particulars in respect of transactions involving guarantee;
  5. At Point 16 – Particulars in respect of international transactions of purchase or sale of marketable securities, issue and buyback of equity shares, optionally convertible / partially convertible / compulsorily convertible debentures or preference shares;
  6. At point 18 – Particulars in respect of international transactions arising out / being part of business restructuring or reorganizations;
  7. At point 19 – Particulars of any other transactions including the transactions having a bearing on the profits, income, losses or assets of the assessee;
  8. At point 20 – Particulars of Deemed International Transactions;
  9. From Point 21 – 25 – Particulars in respect of Specified Domestic Transactions

The Format of the Form 3CEB can be downloaded by clicking here- Download Form 3CEB

(Author, Jinesh Bhagdev, Practicing Chartered Accountant, Mumbai can be contacted at

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