Form 3CEB is a transfer pricing certification mandated under Section 92E of the Income‑Tax Act. It must be prepared and certified by a Chartered Accountant, confirming that all international transactions or specified domestic transactions with associated enterprises were conducted at arm’s-length prices, preventing profit shifting
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Form 3CEB is the statutory transfer pricing certification mandated by Section 92E under the Income‑Tax Act. It requires companies, LLPs, and firms engaged in international transactions (with associated non‑resident entities) or specified domestic transactions (SDTs) (crossing ₹20 crore in a financial year) to obtain an arm’s‑length pricing certification from a Chartered Accountant (CA) and file it electronically
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Any transaction sale/purchase of goods, services, loans, transfers between related enterprises where at least one party is non-resident
A domestic related-party deal (service, lease, loan, etc.) crossing ₹20 crore in a financial year
Only a Chartered Accountant registered on the Income‑Tax e‑filing portal—taxpayer must assign the form to the CA, who then audits and digitally certifies it
The due date is strictly 31 October after the financial year. Late filing isn’t permitted and attracts penalties .