Form 3CEB Compliance & Certification Services
Ensure accurate and timely Form 3CEB preparation and certification for international and specified domestic related-party transactions. JJJ & Company LLP helps businesses review transaction details, align disclosures with transfer pricing requirements, and complete Form 3CEB certification with the required documentation and professional oversight.
Trusted Across Diverse Business Sectors
What Is Form 3CEB and Who Needs to File It?
Form 3CEB is an accountant’s report for taxpayers who have entered into international transactions or specified domestic transactions with associated enterprises covered by India’s transfer pricing provisions. The report provides details of the relevant transactions and must be furnished within the prescribed income-tax compliance timeline when applicable.
What It Certifies
An accountant's confirmation of the related-party transactions and their reporting.
- International transactions
- Specified domestic transactions
- Method and value disclosure
Getting It Right
Accurate capture and consistency with the TP study and returns.
- Transaction completeness
- Consistency with study
- Timely filing
Form 3CEB is where your transfer pricing position becomes visible.
Form 3CEB reports each related-party transaction, its method and value — it is the department's first window into your transfer pricing.
Because it is certified by an accountant and must align with the TP study and return, accuracy and consistency are essential.
It draws directly on your TP documentation and is best handled alongside the benchmarking behind it.
Form 3CEB Focus Areas
Where 3CEB work concentrates.
Form 3CEB work we commonly handle.
Form 3CEB works best when it is prepared alongside the underlying transfer pricing documentation. JJJ & Company LLP
Transaction Review
Reviewing international and specified domestic transactions to identify reportable related-party transactions and relevant disclosures.
Form 3CEB Certification
Preparing and providing accountant certification for Form 3CEB, based on the transaction details and supporting transfer pricing records.
Consistency Check
Cross-checking Form 3CEB disclosures with the TP study, books of account, and income tax return to maintain consistency across filings.
Filing
Supporting the timely preparation and filing of Form 3CEB within the applicable compliance timeline.
When the report is required.
International Related-Party Transactions
3CEB reporting is required.
Specified Domestic Transactions
Reporting applies above thresholds.
First Year of Such Transactions
The obligation begins and must be met.
Alongside the TP Study
Certification confirms the documented position.
Key elements of accurate 3CEB compliance.
Transactions
Identify all reportable related-party transactions.
Disclosure
Disclose the method applied for each transaction.
Reporting
Report values accurately and consistently.
Deadline
File the certified form within the due date.
A precise 3CEB compliance process.
The process ensures completeness, consistency and timely filing.
Identify
Capture all reportable related-party transactions.
Verify
Check method, value and supporting documentation.
Reconcile
Align with the TP study and the return.
Certify
Provide the accountant's certification.
File
Submit within the due date.
What we need for Form 3CEB.
An accurate, consistent 3CEB protects the whole TP position.
Because 3CEB is certified and cross-checked against the study and return, any inconsistency can invite scrutiny of the wider position.
Missing or misreporting a transaction, or filing late, carries specific penalty exposure.
Handling 3CEB together with the documentation ensures everything tells one consistent story.
Need Form 3CEB prepared and certified on time?
Discuss Form 3CEBWhy groups choose JJJ & Company LLP for 3CEB.
3CEB is best handled together with the study and benchmarking behind it.
Complete Capture
All reportable transactions identified and disclosed.
Study-Consistent
3CEB aligns with the documentation and return.
Accurate Certification
Careful accountant's certification.
On-Time Filing
Filed within the due date, every year.
Explore related transfer pricing services.
Common Form 3CEB questions.
What is Form 3CEB?
Who must file Form 3CEB?
Does 3CEB need a TP study behind it?
What happens if 3CEB is filed late or wrong?
Is 3CEB the same as the tax audit report?
What is the due date?
Need to discuss your requirement?
Share a few details and our team can review your requirement and discuss the next step.