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Who shall file Form 3CE?

Form 3CEis the audit report required to be furnished under Section 44DA, which must be filed by a non-resident non-corporate assessee or a foreign company earning income by way of royalty or fees for technical services (FTS) from the Government or an Indian concern under an agreement made after 31-03-2003.The assessee must be operating a business through a Permanent Establishment or a profession through a fixed place of profession in India. The income must be effectively connected with such PE or place.

What is the due date to file Form 3CE?

Form 3CE must be furnished one month before the due date of return filing under Section 139(1) for the relevant assessment year.

How to file Form 3CE?

Form 3CE shall be filed electronically through the e-filing portal under digital signature where a person is required to furnish return of income electronically under digital signature. In any other case, the statement shall be furnished electronically through Electronic Verification Code (EVC).