Next dueIncome Tax
21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 3 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 20 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 34 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 58 days 31 DECBelated / revised ITR · AY 2026-27in 74 days 20 OCTGSTR-3B · Summary return · Sep 2026in 2 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 12 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 24 days
All due dates
Checklist

Transfer Pricing Compliance Checklist

A checklist to identify related-party transactions and meet Indian transfer pricing obligations.

TRANSFER PRICING COMPLIANCE CHECKLIST

Chapter X of the Income-tax Act · Form 3CEB due 31 October 2026 · FY 2025-26

Applicability

  • ☐ Identify associated enterprises (AE) as per Section 92A
  • ☐ List all international transactions with AEs
  • ☐ Identify specified domestic transactions above the threshold
  • ☐ Confirm any transactions with entities in notified jurisdictions

Analysis & Benchmarking

  • ☐ Perform a functions, assets and risks (FAR) analysis
  • ☐ Select the most appropriate method (CUP, RPM, CPM, TNMM, PSM)
  • ☐ Carry out a comparability / benchmarking study
  • ☐ Determine the arm’s length price and any range / adjustment

Documentation

  • ☐ Maintain the Rule 10D contemporaneous documentation
  • ☐ Prepare the Master File (Form 3CEAA) if thresholds are met
  • ☐ Prepare Country-by-Country Report (3CEAD) for large groups
  • ☐ Retain inter-company agreements and invoices

Reporting

  • ☐ Obtain the accountant’s report in Form 3CEB with UDIN
  • ☐ File Form 3CEB by 31 October 2026
  • ☐ Report any voluntary arm’s length adjustment in the ITR

Non-maintenance of documentation or non-filing of Form 3CEB attracts steep penalties under Sections 271AA and 271BA; keep the study contemporaneous with the transactions.

Before you use it — fill in / check

  • Taxpayer/entity
  • Period/FY
  • Responsible person

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.