Form 3CEB
Chartered Accountant report certifying transfer pricing of international transactions between associated enterprises.
Filing window
By 31 October of the assessment year along with ITR-6
Regulator
Central Board of Direct Taxes (CBDT)
Regulator
Central Board of Direct Taxes (CBDT)
Deadline
By 31 October of the assessment year along with ITR-6
Penalty
Section 271BA: INR 1 lakh penalty for non-filing; documentat...
Legal basis
Income Tax Act, 1961
What is Form 3CEB?
Chartered Accountant report certifying transfer pricing of international transactions between associated enterprises.
- +All Indian employers and payers subject to TDS
- +Foreign-owned Indian subsidiaries
- +EOR providers processing client-funded payroll
Statutory basis
Income Tax Act, 1961
Section 92E read with Rule 10E
Enforced by
Central Board of Direct Taxes (CBDT), through e-filing portal
Citations are editorially curated. Always verify current applicability with qualified Indian counsel before acting on a specific matter.
The stake
Filing window for Form 3CEB. Skipping or mishandling this compliance carries direct financial and operational consequences.
Why Form 3CEB matters for your GCC
Form 3CEB is a income tax and withholding requirement for foreign-owned Indian entities and GCCs. Missing the by 31 october of the assessment year along with itr-6 obligation triggers section 271ba: inr 1 lakh penalty for non-filing; documentation penalties under section 271aa, and downstream filings or transactions may be blocked until rectification. Most foreign parents discover Form 3CEB issues only when a downstream transaction surfaces the prior gap, by which point rectification costs and operational delays have grown materially. Proactive handling avoids these cascading consequences.
The 4 ways Form 3CEB goes wrong
Real scenarios from real GCC compliance audits. Each one preventable.
Trap 01
Computing Form 3CEB on incorrect wage base or taxable transaction value
Trap 02
Missing the statutory remittance deadline and incurring interest under Section 201(1A)
Trap 03
Submitting incorrect deductee PAN, resulting in TDS credit not reflecting in employee Form 26AS
Trap 04
Failing to file the quarterly statement on time, attracting Section 234E late fee
Done for you
Accounting and Tax
IRPR Network handles Form 3CEB as part of our Accounting and Tax service, with timely filings, supporting-document validation, citation tracking, and a zero-penalty compliance calendar.
Our workflow
- 01Identify the trigger event in your GCC operations
- 02Prepare and validate the Form 3CEB filing or compliance step
- 03Submit to the regulator and obtain acknowledgement
- 04Track in your compliance calendar for ongoing or recurring obligations
Concepts connected to Form 3CEB
These terms are filed together, depend on each other, or share regulatory authority.
Income Tax and TDS
Transfer Pricing
Tax rules requiring international transactions and specified domestic transactions between associated enterprises to be at arm's length price.
Income Tax and TDS
ITR-6
Annual income tax return form filed by every company other than those claiming exemption under Section 11.
FEMA and RBI
FLA Return
Annual RBI filing reporting foreign liabilities and assets of Indian companies; due 15 July each year.
Asked about Form 3CEB
5 specific questions that GCC operators ask most often, answered with citations to the relevant regulations.
Need help with Form 3CEB?
IRPR Network manages Form 3CEB as part of Accounting and Tax, with a zero-penalty guarantee.
Explore the serviceQ01What is Form 3CEB and who does it apply to?
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Chartered Accountant report certifying transfer pricing of international transactions between associated enterprises. For foreign-owned GCCs, Form 3CEB applies to all indian employers and payers subject to tds. IRPR Network handles Form 3CEB as part of our Accounting and Tax service.
Q02When is Form 3CEB due?
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Form 3CEB is due by 31 october of the assessment year along with itr-6. Late filing triggers section 271ba: inr 1 lakh penalty for non-filing; documentation penalties under section 271aa.
Q03What law governs Form 3CEB?
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Form 3CEB is governed by Income Tax Act, 1961, specifically Section 92E read with Rule 10E. The compliance is enforced by Central Board of Direct Taxes (CBDT), through e-filing portal.
Q04What is the penalty for non-compliance with Form 3CEB?
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Non-compliance attracts: Section 271BA: INR 1 lakh penalty for non-filing; documentation penalties under Section 271AA IRPR Network's compliance retainer is designed to prevent these exposures through proactive filing, citation tracking, and a defined compliance calendar.
Q05Who handles Form 3CEB for foreign-owned GCCs in India?
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IRPR Network handles Form 3CEB end-to-end as part of our Accounting and Tax service. Our team prepares filings, coordinates with regulators, validates supporting documents, and tracks all related deadlines on a defined compliance calendar.
Handle Form 3CEB the right way, the first time.
Book a 30-minute consultation. We will map your Form 3CEB obligations alongside every other India compliance for your GCC, on one calendar, one retainer.
Book a consultation