3CEB Due Date, Penalty and How to File
3CEB (Transfer Pricing Report (Form 3CEB)) applies to Private Limited Company, One Person Company (OPC) and LLP. Accountant's report under 92E by 31 Oct (ITR then due 30 Nov). Penalty under 271BA Rs 1,00,000. Source: tax2win.in/guide/form-3ceb
3CEB at a glance
- Form
- 3CEB
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- 31 October every year
- Category
- Income Tax
- Filing portal
- Income Tax Portal
- CA required
- Yes, a CA/CS is required
- Penalty / consequence
- Penalty under 271BA Rs 1,00,000.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When 3CEB applies, and when you can skip it
There are international transactions, or specified domestic transactions above the threshold, with associated enterprises.
No cross-border or specified domestic related-party transactions; skip.
3CEB: frequently asked
What is the due date of 3CEB?+
3CEB (Transfer Pricing Report (Form 3CEB)) is due 31 October every year.
Who needs to file 3CEB?+
3CEB applies to Private Limited Company, One Person Company (OPC) and LLP. There are international transactions, or specified domestic transactions above the threshold, with associated enterprises.
What is the penalty for late 3CEB?+
Penalty under 271BA Rs 1,00,000.
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