|
Activity |
Section |
Form No. |
Deadline |
|
Transfer Pricing Audit |
Section
92E |
Form 3CEB |
31-Oct-2024 |
|
Transfer Pricing Documentation |
Section
92D |
- |
31-Oct-2024 |
|
Return of Income (having applicability of
Transfer Pricing Provisions) |
Section
139 |
- |
30-Nov-2024 |
|
Master File |
Section 92D (4) (Rule 10DA) |
Form 3CEAA |
30-Nov-2024 |
|
Intimation by Designated Constituent Entity |
Section 92D (4) (Rule 10DA) |
Form 3CEAB |
31-Oct-2024 |
|
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 i.e. 31st January of Assessment Year |
|
Country by Country Reporting (CbCR)
(Where Parent Entity and Alternative Reporting Entity is in India) |
|
|
12 months from
the end of reporting
accounting year1 i.e. 31st March of Assessment Year |
|
Audit Report (Having applicability of Transfer Pricing Provisions) |
Section 44AB |
- |
31-Oct-2024 |
|
Safe Harbor Application
for International Transactions (In case of Assessee who is required to file Form
3CEB under section
92E) |
Section 92CB |
Form 3CEFA |
30-Nov-2024 |
|
Safe Harbor
Application for Specified Domestic Transactions (In case of Assessee who is required to
file Form 3CEB under section 92E) |
Section 92CB |
Form 3CEFB |
30-Nov-2024 |
 |
1 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 section (2) and (4) of Section 286.
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 the territory of which
such entity is resident, in
any other case;
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