Income Tax Form 3CEB deadline today: Who must file transfer pricing report by 31 Oct and how to submit it? | Explained

The deadline to submit Form 3CEB, meant for businesses and taxpayers covered by transfer pricing provisions, is on October 31. The income tax return (ITR) filing due date, meanwhile, is November 30, giving taxpayers one month after the audit report submission deadline to disclose their income and other details.

Those required to file Form 3CEB must ensure that their chartered accountant submits the report by today midnight, failing which an income tax assessing officer (AO) may impose a penalty of ₹1,00,000.

Form 3CEB is required to be filed by every person who has entered into an international transaction or a specified domestic transaction during the relevant previous year. For example, if you entered into any such transaction in August 2025, you are required to furnish the report by today.

The report has to be furnished under Section 92E of the Income-tax Act, 1961. It applies to all entities, including corporates and non-corporates, who have:

• Entered into international transactions as per Section 92B; or
• Undertaken specified domestic transactions as per Section 92BA

Taxpayers must obtain a report from a chartered accountant in Form 3CEB. The accountant has to give their opinion on whether “proper information and documents as are prescribed” have been kept by the taxpayer in respect of the transactions entered into by them.

The following are the prerequisites for filing of Form 3CEB:

• Taxpayer and CA are registered on the income tax e-filing portal with a valid user ID and password.
• Status of PAN of taxpayer and CA is active.
• Taxpayer has assigned CA for form 3CEB
• CA and Taxpayer have a valid and active digital signature certificate.

Form 3CEB has to be filed through the income tax department's online portal: https://www.incometax.gov.in/iec/foportal/

Following are the steps to file form 3CEB:

Step 1: First, the taxpayer needs to add a chartered account to whom they want to assign Form 3CEB. This can be done navigating to the ‘authorised partners’ section, followed by ‘my chartered accountant’ and ‘add CA’.

Step 2: Once the CA has been added, the taxpayer needs to assign Form 3CEB by going to the ‘e-file’ section, selecting ‘income tax forms’ and clicking on ‘file income tax forms’. They must then select Form 3CEB and enter the CA's name, assessment year and filing type to complete the assignment.

Step 3: After the form is assigned, it will appear in the CA's worklist under ‘for your action’ tab. The CA can either reject or accept the assignment. If the assignment is rejected, the taxpayer will have to assign the form to a CA again.

Step 4: In case the CA accepts the assignment, they have to fill all the necessary details in online form or offline utility.

Steps 5: Form uploaded by the CA shall be available under taxpayer’s worklist, after which the taxpayer may either approve or reject the form. Form submission will be completed after taxpayer’s approval.

Eshita Gain is a digital journalist at Mint, where she joined in May 2025. She writes on corporate developments, personal finance, markets, and business trends, with a focus on delivering timely and relevant stories to a broad audience. <br><br> While her core beat lies in business and finance, she is not confined to a single niche and frequently explores stories across domains, including international relations and policy developments. <br><br> She holds a postgraduate diploma in business and financial journalism by Bloomberg from the Asian College of Journalism (ACJ), Chennai. During her time there, she received rigorous training in tracking financial data, interpreting corporate filings, and reporting on business developments. She has pursued her graduation from St. Joseph’s University, Bengaluru in a multi-disciplinary course. Her majors included Journalism, International Relations, peace and conflict studies. <br><br> Eshita has previously worked in digital marketing, which enables her to write SEO friendly copies that are clear and engaging. <br><br> Her primary interest lies in breaking down complex subjects and writing clear, accessible copies that inform readers. She aims to bridge the gap between technical financial language and everyday understanding. Outside the newsroom, Eshita enjoys reading non-fiction, and exploring new places, constantly seeking fresh perspectives and stories beyond headlines.

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