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Who is required to file Form 3CEB?

Every person who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in Form 3CEB.

What is the due date to file Form 3CEB?

The due date to file Form No. 3CEB is 31st October of the relevant assessment year.

How to file Form 3CEB?

Form 3CEB shall be furnished through the e-filing portal.

What shall be the consequences of not filing Form 3CEB?

The Assessing Officer may impose a penalty of Rs. 100,000 under section 271BA if a person, who has entered into an international transaction or specified domestic transaction, fails to furnish a report from a Chartered Accountant in the Form 3CEB on or before the due date.