Income Tax
DSC for Form 3CEB Transfer Pricing Report: CA Guide 2026
Published October 26, 2026 · By DSCKart
Form 3CEB is the transfer pricing report a Chartered Accountant certifies for taxpayers with international or specified domestic transactions. It is filed on the Income Tax portal, and CAs typically sign in with a registered Class 3 DSC.
What is Form 3CEB?
Form 3CEB is the accountant's report under Section 92E and Rule 10E of the Income Tax Act. It reports international transactions and specified domestic transactions and confirms the documentation maintained for them.
It is separate from the tax audit report. See our guide to the tax audit report (3CA/3CB-3CD).
Who must file Form 3CEB?
Any taxpayer that entered into an international transaction under Section 92B, or a specified domestic transaction under Section 92BA above the prescribed limit, must obtain and furnish the report. This covers companies as well as firms, LLPs and individuals.
Published summaries indicate there is no minimum value for international transactions, while specified domestic transactions apply only when their aggregate exceeds ₹20 crore in the year. Confirm the position for your client with the current law.
What is the due date for AY 2026-27?
The report is due one month before the due date of the related income tax return. For transfer pricing cases the ITR is due 30 November, so 31 October is the usual date for Form 3CEB.
The CBDT has been revising several AY 2026-27 dates, so check the Income Tax portal and any CBDT order before relying on a date.
Does Form 3CEB need a DSC?
The taxpayer assigns the form to a CA on the e-filing portal, and the CA submits it from their own login. CAs commonly use a Class 3 DSC registered on that profile for the submission.
Verification options on the portal can change, so check what the form currently offers. If you need a certificate, see our DSC for CA professionals page, why Class 2 is no longer issued, and the FIPS 140-3 token rule.
How is Form 3CEB filed? Checklist
Finish the transfer pricing study first, then assign, prepare and submit the form on the portal.
- Identify all reportable transactions and reconcile them with ledgers and invoices.
- Complete the transfer pricing documentation and study.
- The taxpayer assigns Form 3CEB to the CA on the e-filing portal.
- Download the latest utility and a fresh pre-filled JSON, then fill and validate the form.
- Confirm the CA's DSC is valid and registered — see how to check DSC validity.
- The CA submits the report; save the acknowledgement and then file the ITR consistently with the disclosures.
Penalty and common errors
Section 271BA provides a penalty of ₹1,00,000 for not furnishing the report. Separate penalties can apply for documentation failures.
- Expired or unregistered DSC found at submission — renew early.
- Token not detected or signing utility not running — see common DSC errors and fixes.
- Using an old JSON or utility version instead of downloading a fresh pre-filled file.
- Form not assigned to the CA, so it never appears on the CA's login.
Related Income Tax guides
See Form 15CA/15CB, TDS returns on TRACES and DSC for ITR.
Frequently Asked Questions
What is Form 3CEB?
Form 3CEB is the accountant's report on international transactions and specified domestic transactions under Section 92E of the Income Tax Act. It is certified by a Chartered Accountant and filed on the Income Tax e-filing portal.
Who must file Form 3CEB?
Any taxpayer, company or non-company, that entered into an international transaction with an associated enterprise, or a specified domestic transaction above the prescribed threshold during the year. Confirm applicability with your CA.
What is the due date for Form 3CEB for AY 2026-27?
The report is due one month before the due date of the related income tax return. For transfer pricing cases the ITR is due 30 November, which makes 31 October the usual date. The CBDT has been revising AY 2026-27 dates, so confirm on the Income Tax portal before relying on it.
Does Form 3CEB need a DSC?
The report is submitted online by the CA through the e-filing portal after the taxpayer assigns the form. CAs commonly use a Class 3 DSC registered on their e-filing profile for this. Check the verification options currently shown on the portal.
What is the penalty for not furnishing Form 3CEB?
Section 271BA provides a penalty of ₹1,00,000 for failure to furnish the report. Separate penalties can apply for documentation failures. Confirm current provisions with your professional.
Is Form 3CEB the same as the tax audit report?
No. The tax audit report (Form 3CA/3CB-3CD) and Form 3CEB are separate reports with separate due dates. A taxpayer can need both, and both are certified by a CA.
Need a Class 3 DSC for CA filings?
Get or renew a Class 3 DSC before your next Income Tax portal submission.
General guidance only. Confirm due dates, thresholds, penalties and verification options on the Income Tax portal or with a professional.