Form 3CEB due date for FY 2025-26: 31 October 2026
Form 3CEB for FY 2025-26 is due on 31 October 2026, unless CBDT extends it. That is one month before the 30 November 2026 return due date for transfer pricing cases. Here is how the date is set, what else falls due around it, and what happens if you miss it.
Reviewed by Vijay Dhawan, CA on · Published
The dates at a glance
| Filing for FY 2025-26 (AY 2026-27) | Due date |
|---|---|
| Form 3CEB (transfer pricing report) | 31 October 2026 |
| TP study (Rule 10D documentation) | Must exist by 31 October 2026 |
| Form 3CEAB (designated entity intimation) | 31 October 2026 |
| Income-tax return of a transfer pricing case | 30 November 2026 |
| Form 3CEAA (master file) | 30 November 2026 |
The return and master file dates are for taxpayers who must file Form 3CEB. Check the Income Tax Department's notifications before relying on any date, in case CBDT extends it.
How the date is worked out
Section 92E requires the accountant's report to be furnished by the "specified date". Section 92F(iva) defines that as the date one month before the due date for filing the return under section 139(1). For a taxpayer who has to furnish a report under section 92E, the return due date is 30 November of the assessment year. One month before 30 November 2026 is 31 October 2026.
The TP study runs to the same clock. Rule 10D documentation has to exist by the specified date, so a study written after Form 3CEB is filed is not contemporaneous.
Extensions: the 3CEB date is often left alone
Do not plan on an extension. For FY 2024-25, CBDT extended the tax audit report and the return due date for audit cases at the end of October 2025, but Form 3CEB was reported as not covered and stayed at 31 October 2025. Plan for 31 October 2026 and treat any extension as a bonus.
What happens if you miss it
- Penalty of ₹1,00,000 under section 271BA for failing to furnish the report.
- Section 273B lets you avoid the penalty if you show a reasonable cause, but that has to be proved with facts, not just a busy October.
- The return asks for the Form 3CEB acknowledgement number and date, so a missing report also holds up a correct return.
- If the TP study does not exist either, section 271AA adds a penalty of 2% of the value of each international transaction.
If the date has passed, file Form 3CEB as soon as possible anyway. A late report with a complete study is a far better position than no report.
How Form 3CEB is filed on the portal
- The taxpayer logs in to the e-filing portal and adds the chartered accountant under Authorised Partners.
- The taxpayer assigns Form 3CEB for assessment year 2026-27 to that CA.
- The CA prepares the form, signs it with a digital signature, generates a UDIN and uploads it.
- The taxpayer accepts the uploaded form from the worklist. Only after acceptance is the form treated as filed.
Leave a day or two for step 4. A form uploaded on 31 October but not accepted until November is late.
The last ten days: a checklist
- Confirm the full list of associated enterprises. Our associated enterprise guide has the thirteen tests.
- Reconcile each transaction with the books, the related party note and Form 15CA/15CB.
- Make sure the TP study is final and dated, with the method and the arm's length price working.
- Add the CA on the portal and assign the form now, not on 30 October.
- Diarise 30 November 2026 for the return and the master file.
From tax year 2026-27: Form 48
Under the Income-tax Act, 2025, the report becomes Form 48 under section 172. The Income Tax Department's guidance note says it is due one month before the due date of the return under section 263(1). If the return date for transfer pricing cases stays at 30 November, Form 48 for tax year 2026-27 will be due on 31 October 2027. We will confirm once the date is notified.
For the filing itself, see our Form 3CEB filing page. If you also need the TP study, our transfer pricing services cover both.
Keep this on your desk.
Compliance calendar FY 2026-27 (PDF)
Every MCA, GST, income-tax, PF and ESI due date from April 2026 to March 2027 on one page, with the extended audit dates.
Compliance calendar for Google or Outlook (.ics)
The same dates as calendar reminders: import once and every deadline appears in your calendar.
Form 3CEB Filing from ₹9,999, by a CA.
CA report on international transactions, reconciled to your books and filed with UDIN.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceFrequently asked questions
What is the due date of Form 3CEB for FY 2025-26?
31 October 2026, which is one month before the 30 November 2026 return due date for transfer pricing cases, unless CBDT extends it.
What is the penalty for late filing of Form 3CEB?
₹1,00,000 under section 271BA, unless you show a reasonable cause under section 273B. Missing documentation can add 2% of the transaction value under section 271AA.
Was the Form 3CEB due date extended last year?
For FY 2024-25, the tax audit and audit-case return dates were extended at the end of October 2025, but Form 3CEB was reported as staying at 31 October 2025.
What is the ITR due date for transfer pricing cases for FY 2025-26?
30 November 2026.
Is Form 3CEB filed after the tax audit report?
Not necessarily. They are separate reports. Form 3CEB is due on 31 October 2026 regardless of the tax audit report date, and both must be in before the return.
When is Form 48 due?
Form 48 replaces Form 3CEB from tax year 2026-27 and is due one month before the return due date under section 263(1) of the Income-tax Act, 2025.
Up against 31 October?
Form 3CEB filed by a CA from ₹9,999, express option if documents arrive late.
Keep reading.
Associated Enterprise Under Section 92A: The Tests, With Examples
The thirteen tests in section 92A(2), with an example of each, and how an associated enterprise differs from a related party.
Read guide→GuideArm’s Length Price: Meaning, Range and a Worked Example
The arm's length price, the 35th to 65th percentile range, the median rule, the 3% tolerance and a worked TNMM example.
Read guide→GuideCompliance Calendar FY 2026-27: Every GST, TDS, Income-Tax, ROC and Labour Deadline for Indian Companies and LLPs
Every GST, TDS, income-tax, ROC, LLP and labour date from April 2026 to March 2027 in one table, plus the monthly block that never changes.
Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them — verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.