Transfer Pricing Compliance Timelines
As the Indian financial Year 2024-25 has come to an end, it is time for the Indian taxpayers to concentrate on the year end compliances and filings.
VSTN has compiled a document outlining the various timelines for Indian Transfer Pricing Compliances for the benefit of readers.
TRANSFER PRICING COMPLIANCE TIMELINES
| Compliance | Section under Indian Income-tax Act, 1961 | Form Number | Applicability | Due Date | Penalty for non-compliance |
|---|---|---|---|---|---|
| Transfer Pricing Certificate | 92E | 3CEB |
|
31-Oct-2025 | INR 1,00,000/- |
| Transfer Pricing Documentation | 92D | – |
|
31-Oct-2025 | 2% of value of international transactions |
| Master File (One pager form) | 92D (4) | 3CEAA (Part A) | All the Indian entities part of Multinational Group Irrespective of applicability of TP | 30-Nov-2025 | |
| Master File (Detailed form) | 92D (4) | 3CEAA (Part B) | Part B is applicable if following conditions are satisfied:
|
30-Nov-2025 | INR 5,00,000 for non-furnishing of information and documentation |
| Intimation by Designated Constituent Entity (DCE) – Master File Designation Form | 92D (4) | 3CEAB | Applicable to Indian entities meeting the above threshold and having more than one entity in India | 31-Oct-2025 |
TRANSFER PRICING COMPLIANCE TIMELINES
| Compliance | Section under Indian Income-tax Act, 1961 | Form Number | Applicability | Due Date | Penalty for non-compliance |
|---|---|---|---|---|---|
| Intimation by DCE- CbC Notification (having HQ/ Alternate reporting entity outside India and filing the CbCR outside India) | 286 (1) | 3CEAC | The bilateral exchange relationship for the automatic exchange of CbC Reports between tax authorities of Parent Entity/Alternate Reporting Entity Jurisdiction and Indian jurisdiction is activated | Ten months from the end of reporting Accounting year of the HQ/ Alternate reporting entity (For Example, if the accounting year of the HQ/ Alternate reporting entity is 31 December 2024, then the due date for filing 3CEAC is 31 October 2025) | INR 5,00,000 – Furnishing of inaccurate information in CbCR INR5,000 / 15,000 / 50,000 per day for non-furnishing of CbCR – Depending on the days of delay of violation |
| Country-by-Country Reporting (CbCR)- India HQ/Alternate reporting Entity | 286 (2) | 3CEAD | If Consolidated Group Revenue for preceding accounting year exceeds INR 6,400 Crores. | 12 months from the end of reporting Accounting year of the HQ/ Alternate reporting entity (For Example, if the accounting year of the Indian HQ/ Alternate reporting entity is 31 March 2025, then the due date for filing 3CEAD is 31 March 2026) | |
| Safe Harbour Application for International Transactions | 92CB | 3CEFA | Applicable to only Indian entities. Various thresholds prescribed based on the activities of the Indian entity | 30-Nov-2025 | Not Applicable |
| Safe Harbour Application for Specified Domestic Transactions | 92CB | 3CEFB | Applicable to only Indian entities. Various thresholds prescribed based on the activities of the Indian entity | 30-Nov-2025 | Not Applicable |
As businesses expand across borders, navigating complex transfer pricing regulations becomes critical. At VSTN Consultancy, a global transfer pricing firm, we specialize in helping companies stay compliant and competitive across key markets including:
India | UAE | USA | KSA | Dubai | Asia Pacific | Europe | Africa | North America
Whether you’re preparing for benchmarking intercompany transactions, or developing robust TP documentation, our team is here to support your international strategy and Compliance.
Contact us today to explore how we can partner with you to optimize your global transfer pricing approach.
#TransferPricing #TransferPricingFirm#VSTNConsultancy #TaxCompliance #IndiaUAEUSA
#TPExperts#TransferPricingExperts#GlobalTransferPricingFirm