📢 Income Tax Due Date Alert – Form No. 3CEAB (FY 2024–25)

 

As we approach the end of October 2025, it’s time for multinational companies and their Indian constituent entities to ensure compliance with one of the most crucial annual reporting obligations under Indian tax laws — Form No. 3CEAB. This form plays a key role in the transfer pricing documentation and Base Erosion and Profit Shifting (BEPS) compliance framework, introduced to align India’s tax reporting standards with international norms.

The due date for filing Form 3CEAB for the financial year 2024–25 is 31st October 2025. Let’s understand in detail what this form is, who needs to file it, and why timely submission is essential for your business.

🧾 What is Form No. 3CEAB?

Form 3CEAB is an intimation form to be filed by a designated constituent entity, resident in India, that is part of an international group. This form is filed under Rule 10DB(2) of the Income Tax Rules, 1962, in compliance with Section 286(1) of the Income Tax Act, 1961.

Essentially, this form is a declaration to the Indian Income Tax Department, informing that the constituent entity is part of a multinational enterprise (MNE) group and identifying which entity within the group will file the Country-by-Country (CbC) Report (Form 3CEAD).

It helps the Indian tax authorities establish a clear communication trail and accountability for multinational groups operating in multiple jurisdictions.

🧍‍♂️ Who Needs to File Form 3CEAB?

The filing requirement applies to every constituent entity of an international group that is resident in India. Specifically, Form 3CEAB must be filed by the designated constituent entity when:

  1. The international group has multiple entities in India; and

  2. One entity is designated (by the parent group) to file Form 3CEAB on behalf of the group.

This form provides information about which entity within the group will furnish the Country-by-Country Report (CbCR) to the tax authority.

If only one Indian entity exists within the international group, that entity itself is responsible for filing the form.

📆 Due Date for Filing Form 3CEAB (FY 2024–25)

For the financial year 2024–25, the due date for submitting Form 3CEAB is 31st October 2025.

It’s important to note that Form 3CEAD (the CbC Report) is filed by the parent entity or the alternate reporting entity, while Form 3CEAB is merely an intimation form filed by the Indian entity before that.

Hence, timely filing ensures that the Indian entity has declared the reporting structure to the authorities in advance, as per legal requirements.

🏛️ Legal Framework and Objective

Form 3CEAB was introduced as part of India’s commitment to the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan 13. The purpose is to bring transparency to international transactions and ensure that profits are taxed in the jurisdictions where economic activities and value creation occur.

This form enables the Indian Income Tax Department to identify:

  • Whether the group has complied with Country-by-Country reporting requirements.

  • Which entity (in India or abroad) is responsible for furnishing the CbC report.

  • Where the ultimate parent entity or surrogate entity is located.

By filing this form, multinational groups demonstrate compliance and reduce the risk of penalty or audit scrutiny.

⚖️ Penalties for Non-Compliance

Non-filing or delayed filing of Form 3CEAB can attract significant penalties under Section 271GB of the Income Tax Act, 1961. The penalties are as follows:

  • ₹5,000 per day for the first month of default.

  • ₹15,000 per day for continuing failure after one month.

  • ₹50,000 per day if the entity provides inaccurate information.

Moreover, failure to file this form could trigger additional notices or scrutiny under transfer pricing provisions, potentially leading to reputational and financial consequences for the company.

Hence, timely filing is critical to avoid these penalties and maintain regulatory compliance.

🧩 Key Information Required in Form 3CEAB

When preparing to file Form 3CEAB, the following details are typically needed:

  1. Name and address of the international group.

  2. Details of the constituent entity/ies in India.

  3. Name, address, and country of the parent entity or alternate reporting entity.

  4. Reporting entity identification number (if applicable).

  5. Accounting year for which the report pertains.

Ensuring accuracy in these details is crucial, as inconsistencies between Form 3CEAB and the CbC report (Form 3CEAD) can lead to further clarifications or compliance challenges.

💡 Why Timely Filing Matters

Filing Form 3CEAB is not just a procedural task — it’s a strategic compliance requirement that demonstrates transparency and good governance within your organization.

Timely filing helps:

  • Avoid heavy penalties and notices.

  • Build trust with regulatory authorities.

  • Ensure smooth coordination within global tax reporting systems.

  • Simplify subsequent filings like Form 3CEAD and transfer pricing documentation.

🧮 How Taxla Services Can Help

At Taxla Services P. Ltd, we specialize in corporate tax, compliance, and transfer pricing support for multinational companies. Our experienced professionals help ensure:

✅ Accurate and compliant filing of Form 3CEAB before the due date.
✅ End-to-end guidance on transfer pricing and international tax compliance.
✅ Coordination with group entities to ensure consistent and error-free reporting.

Avoid last-minute rush and penalties — partner with experts who make compliance simple and stress-free!

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

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