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GlossaryITXWhat is Form 3CEB?
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What is Form 3CEB?

Form 3CEB is the accountant's report under Section 92E certifying the particulars of international and specified domestic transactions with associated enterprises.

Bare Law Reference: Section 92E; Form 3CEB.

Detailed Explanation

How it works

It is mandatory whenever such a transaction exists, regardless of value, and is due by 31 October; non-filing attracts a Rs.1,00,000 penalty under Section 271BA.

Frequently asked questions

Who files Form 3CEB?

Any taxpayer with an international or specified domestic transaction with an associated enterprise.

When is it due?

By 31 October of the assessment year.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • 3CEB is the CA's report on AE transactions.
  • Required whenever an AE transaction exists.
  • Due 31 October; non-filing penalty Rs.1,00,000.
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