TP COMPLIANCE CHART FOR FY 2019-20 (AY 2020-21)

Activity	Section/Rule	Form No.	Old Deadline	New Deadline	Remarks
Transfer Pricing Audit	Section 92E (Rule 10E)	Form 3CEB	30-Nov-2020	31-Oct-2020	Amended by Finance Bill, 2020
Transfer Pricing Study- Documentation	Section 92D (Rule 10D)	-	30-Nov-2020	31-Oct-2020	-
Return of Income (Having applicability of Transfer Pricing Provisions)	Section 139	Ø (ITR-1)- For Resident Individual                                 income having less than 50 Lakh and Agriculture Income upto 5000. Ø (ITR-2)-For Individual & HUF whose income more than 50 Lakh. Ø (ITR-3)-For Individual & HUF carry Profession Business. Ø (ITR-4)-For Individual, HUF & partnership Firm (Other than LLP) having income from business& profession. Ø (ITR-5)-For Firms, LLP, AOP, BOP, AJP, Business trust and Investment Fund. Ø (ITR-6)-For Companies having income from charitable or religious purpose                                     (Filed Electronically Only). Ø (ITR-7)-For person & company required to furnish u/s 139 (4A), 139 (4B), 139 (4C), 139 (4D), 139 (4E) & 139 (4F).	30-Nov-2020	30-Nov-2020	No Change
Master File	Section 92D (4) (Rule 10DA)	Form 3CEAA	30-Nov-2020	30-Nov-2020	No Change
Intimation by a designated Constituent Entity	Section 92D (4) (Rule 10DA)	Form 3CEAB	31-Oct-2020	31-Oct-2020	No Change
Intimation by Designated Constituent Entity	Section 286 (1) (Rule 10DB)	Form 3CEAC	Two months prior to the due date for furnishing of CBCR-Form 3CEAD	Two months prior to the due date for furnishing of CBCR-Form 3CEAD	No Change
CbCR	Section 286 (2) & (4) (Rule 10DB)	Form 3CEAD	12 months from the end of reporting Accounting Year	12 months from the end of reporting Accounting Year	No Change

Note 1: Accounting Year means

I.            a previous year, in a case where the parent entity is resident in India; or

II.            an annual accounting period, with respect to which the parent entity of the international group prepares its financial statements under any law for the time being in force or the applicable accounting standards of the country or territory of which such entity is resident, in any other case;

Note 2: Reporting Accounting Year means the accounting year in respect of which the financial and operational results are required to be reflected in the report referred to in sub-sections (2) and (4).