Form 3CEB is the report from a chartered accountant that every person who entered into an international transaction in the year must furnish under section 92E. Work to 31 October 2026 as the safe date for AY 2026-27. The statute text on the Income Tax Department's site now ties the report date to the return due date, which for these cases is 30 November, but we could not confirm from the page when that wording takes effect, and last year's date was 31 October.
Facts checked: 16 October 2026, on the Income Tax Department's pages for sections 92E, 92F and 139 and CBDT's press release of 28 September 2026. AY 2026-27 is governed by the Income-tax Act, 1961.
Why there are two dates
Section 92E says the report must be furnished "on or before the specified date". What "specified date" means is in section 92F(iv):
- As the department's page now reads: "specified date" has the same meaning as "due date" in Explanation 2 below section 139(1). In that table, the due date for an assessee where section 92E applies is 30 November.
- How the date worked in earlier years: the report fell due one month before the return date, which gave 31 October. For AY 2025-26, guides confirmed 31 October 2025 even when other dates were extended.
The 92F wording on the department's page carries an amendment marker, and the page does not say from which year it applies. One online guide gives 30 November 2026 for AY 2026-27 and the others we looked at pre-date the change. We could not settle it from a primary source. The practical answer is to file by 31 October 2026 and treat 30 November as the legal outer limit only if you have confirmed the amendment applies to AY 2026-27. A report filed early is never late.
The dates in section 139's table
| Who | Return due date |
|---|---|
| Assessee where section 92E applies | 30 November |
| Companies and audit cases, where section 92E does not apply | 31 October |
| Business or profession, not audited, no 92E | 31 August |
| Any other assessee | 31 July |
For this year, CBDT's press release of 28 September 2026 moved the return date for persons at S. No. 2 of that table from 31 October to 21 November, and their audit report date from 30 September to 21 October. A formal order was to follow. The release does not mention section 92E cases, so do not assume the 21 November extension applies to a transfer pricing case. See tax audit due date extended to 21 October 2026.
Who must file
Anyone who has entered into an international transaction during the previous year: a company, firm or other taxpayer with a transaction with an associated enterprise outside India, such as imports of goods, royalty, interest on foreign loans, management fees or intra-group service charges. The report is signed and verified by an accountant, as defined in section 288(2), and filed electronically.
It is a separate report from the tax audit report. A company may need both Form 3CD (audit) and Form 3CEB (transfer pricing). Check whether a client is caught with the free Form 3CEB applicability checker. For payments abroad, the Section 195 / Form 15CA-15CB checker covers the remittance side.
New form name under the 2025 Act
The department's forms page lists Form 48 as the erstwhile Form 3CEB, which relates to the Income-tax Act, 2025, effective from tax year 2026-27. For AY 2026-27 income (FY 2025-26), the 1961 Act and Form 3CEB still apply. Check the form name when you start work on FY 2026-27.
Checklist before the CA signs
- List every transaction with an associated enterprise outside India, with its amount and method.
- Match the list to the ledgers and to foreign remittance records (Form 15CA/15CB data).
- Confirm the arm's length price method for each transaction and keep the documentation.
- Check that the 3CEB values agree with the amounts in the return and the audited accounts.
- Aim to file before 31 October, not on the last evening.
For how to audit this area, see our transfer pricing audit procedures guide. A ready Form 3CEB certificate template is also available.
Penalty
The Act provides a penalty for failing to furnish the report, under section 271BA. We did not re-read the amount from the statute in this check, so confirm the current figure before quoting it to a client.
Frequently asked questions
What is the due date of Form 3CEB for AY 2026-27?
File by 31 October 2026 to be safe. The department's current text of section 92F points to 30 November 2026 for assessees where section 92E applies, but we could not confirm from the page when that takes effect.
Did the 28 September 2026 CBDT extension change the Form 3CEB date?
The press release extended the dates for persons at S. No. 2 of the section 139 table. It does not mention section 92E cases.
Who is required to file Form 3CEB?
Every person who entered into an international transaction in the previous year.
Is Form 3CEB the same as Form 3CD?
No. Form 3CD is the tax audit report under section 44AB. Form 3CEB is the accountant's report on transfer pricing.
Is there a new form for the Income-tax Act, 2025?
The department lists Form 48 as the erstwhile Form 3CEB. It applies from tax year 2026-27.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error