Services||Transfer Pricing

Form 3CEB Filing

Comply with Transfer Pricing Regulations Through Accurate Form 3CEB Reporting

If your business has engaged in international or specified domestic transactions with related parties, filing Form 3CEB is mandatory under Indian Income Tax laws. This detailed report, certified by a Chartered Accountant, discloses the nature and value of such transactions and confirms their compliance with the Arm’s Length Principle.

At [TAX WARRIOR], we provide end-to-end support in preparing and filing Form 3CEB to en

Form 3CEB Filing Services Include:

Transaction Identification

We help you identify all international and domestic related-party transactions that are reportable under Form 3CEB, ensuring nothing is missed.

Functional & Economic Analysis

Our team conducts a detailed Functional, Asset, and Risk (FAR) analysis for each transaction to determine its nature and significance.

Transfer Pricing Methodology Review

We review and validate the Most Appropriate Method used for determining the Arm’s Length Price (ALP), as per Rule 10B.

Preparation of Form 3CEB

We accurately prepare all 25+ clauses of Form 3CEB, covering AE relationships, transaction details, ALP justification, and the method used with reasoning.

Chartered Accountant Certification

We assist in getting the report reviewed and certified by a Chartered Accountant, as mandated by law.

E-Filing on Income Tax Portal

We manage the timely electronic submission of Form 3CEB via the Income Tax e-filing portal, meeting all deadline requirements.

Frequently Asked Questions (FAQs)

1. Who is required to file Form 3CEB?

Any Indian entity that has entered into international transactions or specified domestic transactions with related parties during the financial year must file Form 3CEB.

2. What is the penalty for not filing Form 3CEB?

Failure to file Form 3CEB can attract penalties under Section 271BA, including a fine of ₹1,00,000 and increased scrutiny by tax authorities.

3. Can Form 3CEB be revised after filing?

Yes, revisions are possible but must be justified and submitted before the time limit for revising income tax returns.

4. Is Form 3CEB required even if transactions are at arm’s length?

Yes. Regardless of whether pricing is arm’s length, Form 3CEB must be filed to declare and certify such transactions.

5. Is documentation required along with Form 3CEB?

Yes. You must maintain Transfer Pricing documentation as prescribed under Rule 10D, even though it is not submitted with the form.

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