Transfer Pricing Audit Form 3CEB — the annual gateway to TP compliance.
Specialist transfer pricing audit under Section 92E — Form 3CEB preparation, verification of arm's length pricing, and accountant's certification for international and specified domestic transactions.
Section 92E of the Income-tax Act requires every taxpayer with international transactions or specified domestic transactions exceeding the prescribed threshold to obtain an accountant's report in Form 3CEB. The report has to be filed by 31 October every year, one month before the corporate ITR due date.
Form 3CEB is far more than a checklist. It records every related-party transaction by category, identifies associated enterprises, and the auditing CA must verify that the method, comparables, and pricing match the documentation maintained under Rule 10D. A mismatch here often becomes the first point of attack in a TP assessment.
We conduct Form 3CEB audits as substantive transfer pricing work — not box-ticking. The audit covers AE identification, transaction classification, method validation, benchmarking review, and reconciliation with financial statements and TP documentation before certification.
Our Transfer Pricing Audit Services
Form 3CEB Audit
Independent audit and certification under Section 92E.
AE Verification
Verification of associated enterprise relationships and disclosures.
Transaction Classification
Classification of international and specified domestic transactions.
Method Review
Validation of ALP method selection and application.
Benchmarking Review
Independent review of comparable companies and adjustments.
Documentation Cross-Check
Reconciliation of Form 3CEB with Local File and books of account.
Pre-Filing Walkthrough
Walkthrough session before filing to flag any issues.
e-Filing & Acknowledgement
Filing of Form 3CEB on the income tax portal and acknowledgement.
Our Approach
Engagement & Scope
Engagement letter, scope confirmation, and team allocation.
Information Pack
AE list, transaction ledger, agreements, and TP study collected.
Audit Procedures
Substantive testing of transactions, methods, and comparables.
Pre-Filing Review
Draft Form 3CEB shared and walked through with client.
Filing & Sign-off
Form 3CEB filed online before the 31 October due date.
Why It Matters
Frequently Asked Questions
An accountant's report under Section 92E on international and specified domestic transactions.
31 October of the assessment year for entities with international or specified domestic transactions.
Only a Chartered Accountant who is not the statutory or tax auditor of the same entity.
Yes, the form is mandatory whenever AE transactions exist, regardless of pricing.
Penalty of ₹1,00,000 under Section 271BA for failure to furnish the report.
Form 3CEB Due 31 October?
Get a substantive Form 3CEB audit — AE verification, benchmarking review, and on-time filing by Chartered Accountants who do TP all year round.
Book My TP Audit or call +91 9819 000 511