Form 3CEAB — master file intimation in India · cost-effective, fixed fee

Google Rating 5.0Clutch Rating 5.0

Form 3CEAB — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Cost-effective Form 3CEAB with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

+1 (416) 619-0068 See fixed fees
  • 15+Years of the founder's cross-border experience
  • 18,000+Clients served across our offices in India, the USA, Canada and the UAE
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE
Google Rating 5.0Clutch Rating 5.0

Secure a fixed quote

Your own file sets the fee. Send it over, and a written quote arrives before anything is prepared.

24-hour helpline: +1 (416) 619-0068
  • Fixed fee agreed before work starts
  • 18,000+ clients served
  • 24-hour helpline: +1 (416) 619-0068
In 60 words

Form 3CEAB is an information return: The intimation designating which Indian entity of a group will file the master file. Groups with more than one Indian constituent entity.

Do you need this?

Groups with more than one Indian constituent entity.

Read this first; the rest is procedure. A small procedural filing with a real consequence: without the designation, every Indian entity is exposed to the filing default rather than one.

The firm’s founder at his desk in the Delhi office

Fixed-fee pricing for Form 3CEAB India

Form 3CEAB is a short filing, and the fee reflects that: the work is establishing how many Indian constituent entities the group actually has and which of them should be designated, then filing the intimation. Where the group chart is unclear, that identification is the part that takes the time.

Master file & CbCR — fixed-fee price
From $2,500

in US dollars, fixed and quoted before work starts

The group-level documentation and the country-by-country report, prepared so they agree with each other and with every local file in the footprint.
See the full fee page
Transfer pricing — local file — fixed-fee price
From $2,500

in US dollars, fixed and quoted before work starts

The local file for one entity: functional analysis, method selection with the alternatives explained, comparables with the search documented, and the results tested against the range.
See the full fee page
Transfer pricing documentation
From $2,500

in US dollars, fixed and quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule
Corporate cross-border filing
From $999

in US dollars, fixed and quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule
Foreign asset & information reporting
From $349

in US dollars, fixed and quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule
Individual tax filing
From $349

in US dollars, fixed and quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule
Payroll & mobility setup
From $999

in US dollars, fixed and quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule
Non-resident & departure filings
From $349

in US dollars, fixed and quoted before work starts

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

What the reporting test actually looks at

What the test looks atWhere the figure comes from
The obligationThe intimation designating which Indian entity of a group will file the master file.
Who it bindsGroups with more than one Indian constituent entity.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingInformation return

When it is due

Information returns are generally due with — or on the same timetable as — the return they accompany, so the deadline is the filing deadline of the underlying return unless the rules set a separate date. Where an extension covers the return, confirm whether it also covers this form; several information returns keep their own date. We diarise it from your own year end rather than from a generic calendar, because the two rarely coincide in a cross-border group.

What late or missed filing costs

The penalty on an information return is charged per form and per year, and it does not depend on tax being owed. That is the whole risk profile: a filer with no tax to pay can still accumulate a substantial liability across unfiled years, and the exposure compounds with each additional entity or account that should have been reported. Where years are already missed, the route chosen for the earliest year affects the relief available for the rest — so the sequence is decided before anything is filed.

A worked example

Numbers make this concrete, so here is the same rule applied to a set of figures.

Deduction on the price against tax on the gain

An NRI sells Indian property for ₹9,700,000 with an indexed cost of ₹5,723,000. Assume the buyer must deduct at 22% of the consideration, and assume tax on the gain at 22%.

ItemAmount
Sale consideration₹9,700,000
Cost taken into account₹5,723,000
Gain actually arising₹3,977,000
Deduction on the consideration (assumed 22%)₹2,134,000
Tax on the gain (assumed 22%)₹874,940
Cash held back beyond the real tax₹1,259,060

₹1,259,060 more is deducted than the transaction actually owes. A lower-deduction certificate obtained before closing is what releases it at the table; without one it sits with the department until a return recovers it. We run this on your actual numbers before advising anything, because the conclusion can invert with a modest change in inputs.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

How we prepare and file it, and what it costs

The fee for Form 3CEAB is fixed against a written scope and agreed before we start. It is not billed by the hour and it does not move after the fact. See the India ↔ United Kingdom — DTAA for comparable engagements.

What working with us looks like

  1. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it
  • Documents move through an access-controlled portal rather than email.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Consultations scheduled to your working day rather than ours.

Whatever you have is enough to start the conversation, including nothing but the dates.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

Where double tax agreement India comes into this file

The subject here is Form 3CEAB, which is what people mean when they search for double tax agreement India. This page covers who it applies to, the filings it produces, and the fixed fee agreed before work begins.

A small procedural filing with a real consequence: without the designation, every Indian entity is exposed to the filing default rather than one.

From first contact to filed return

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Clubbing of income
The Indian attribution of income back to a transferor where assets were transferred to a spouse or certain relatives without adequate consideration.
Presumptive taxation
An Indian scheme deeming profit as a percentage of turnover instead of computing it from books, with eligibility conditions and multi-year consequences.
Regulation 105
The Canadian withholding on fees paid to a non-resident for services rendered in Canada, computed on gross fees and reducible in advance by a waiver.
Specified foreign financial asset
The class of asset reportable on the US FATCA statement: foreign accounts, foreign-issued securities, interests in foreign entities and certain foreign contracts.
Form 3CEAB India: Our analysis

A small procedural filing with a real consequence: without the designation, every Indian entity is exposed to the filing default rather than one.

However the file develops, three things stay fixed: a written scope and fee before work begins, a named practitioner reviewing the result, and your approval before anything is filed.

Form 3CEAB India — what the published fees look like

Filed on its own it is a self-contained piece of work; filed alongside the master file it usually sits inside that engagement. What changes the Form 3CEAB fee is history — a group that has never made the designation is looking at earlier years too, and until it does, every Indian entity carries the default rather than one.

Corporate cross-border filing
$999in US dollars, fixed before work starts

Covers: Corporate compliance for a group that trades or holds assets in more than one country, prepared on both sides together.

See this fee page
Transfer pricing documentation
$2,500in US dollars, fixed before work starts

Covers: Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.

See this fee page
Foreign asset & information reporting
$349in US dollars, fixed before work starts

Covers: Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.

See this fee page

Why clients bring Form 3CEAB India to us

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

The fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

Two of the firm’s advisers at the glass desk in the Delhi office
Two of the firm’s advisers at a desk in the Delhi office

The engagement, start to finish

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

The rest of this practice

Each of these carries its own guide, pricing pointers and FAQ.

Services these clients use most

Holding company across borders Everything on holding company across borders, at the same depth as this page.
Paying royalties or licence fees abroad — withholding Paying royalties licence fees abroad withholding — the guide, the FAQ and the fixed fee.
FC-GPR & FC-TRS — inbound investment (India) The full guide to fc-gpr & fc-trs India, with the fee fixed before any work starts.
India ↔ Singapore — DTAA Its own page: India ↔ Singapore — DTAA — mechanism, deadlines and published fees.
Equalisation levy on digital services Everything on equalisation levy on digital services, at the same depth as this page.
Form 3CEAD — CbCR filing (India) Form 3cead India — the guide, the FAQ and the fixed fee.
Resale price & cost plus methods The full guide to resale price & cost plus methods, with the fee fixed before any work starts.
Form 2553 — S-corporation election Its own page: form 2553 s corporation election — mechanism, deadlines and published fees.
Amending a filed return — all three countries Everything on amending a filed return three countries, at the same depth as this page.

Who we help

Software developers — your filing calendar Everything on software developers your filing calendar, at the same depth as this page.
Investment funds cross-border tax Investment funds cross border tax — the guide, the FAQ and the fixed fee.
Civil & structural engineers — what you owe in each country The full guide to civil & structural engineers what you owe in each country, with the fee fixed before any work starts.
Day traders — your filing calendar Its own page: day traders your filing calendar — mechanism, deadlines and published fees.
Nurses working abroad — what you owe in each country Everything on nurses working abroad what you owe in each country, at the same depth as this page.
Cross-border truck drivers — relief you're probably missing Cross-border truck drivers relief you're probably missing — the guide, the FAQ and the fixed fee.
Management consultants — what you owe in each country The full guide to management consultants what you owe in each country, with the fee fixed before any work starts.
Twitch & live streamers — relief you're probably missing Its own page: twitch & live streamers relief you're probably missing — mechanism, deadlines and published fees.
Professors & lecturers — relief you're probably missing Everything on professors & lecturers relief you're probably missing, at the same depth as this page.

Countries and corridors this work reaches

Austria tax for expats — country guide Everything on Austria tax for expats, at the same depth as this page.
Uzbekistan tax for expats — country guide Uzbekistan tax for expats — the guide, the FAQ and the fixed fee.
Belgium tax for expats — country guide The full guide to Belgium tax for expats, with the fee fixed before any work starts.
Morocco tax for expats — country guide Its own page: morocco tax for expats — mechanism, deadlines and published fees.
Sri Lanka tax for expats — country guide Everything on Sri Lanka tax for expats, at the same depth as this page.
Ecuador tax for expats — country guide Ecuador tax for expats — the guide, the FAQ and the fixed fee.
Greece tax for expats — country guide The full guide to Greece tax for expats, with the fee fixed before any work starts.
US–Portugal tax corridor Its own page: US Portugal tax — mechanism, deadlines and published fees.
Switzerland tax for expats — country guide Everything on Switzerland tax for expats, at the same depth as this page.

The people on your file

Named practitioners, each with the countries and the part of a cross-border file they carry, across India, the USA, Canada and the UAE. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE, Legal Quotient Consultants
Udit Gupta
Director, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE

CA (India), CA (Malaysia)

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves any of our offices.

Udit Gupta on LinkedIn

Abhinav Gupta, India international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Abhinav Gupta
Director, India international tax, cross-border tax and transfer pricing

CA (India)

Indian cross-border files: residents with income abroad, non-residents with income in India, and the treaty relief that ties the Indian return to the one filed in the other country.

Abhinav Gupta on LinkedIn

Raghav Gupta, UAE and India international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Raghav Gupta
Director, UAE and India international tax, cross-border tax and transfer pricing

FCA (India)

Files that run between the UAE and India: residence, the treaty position, and the benchmarking and documentation behind intercompany pricing.

Raghav Gupta on LinkedIn

Meet the whole team

Files that look like this one

Case study 1

Designation filed for a group that had never formally named a filer

A multinational group with two Indian subsidiaries had informally treated one as the filer for years, without ever submitting the intimation that actually designates it. We reviewed the group's Indian structure, confirmed which entity made most operational sense as the designated filer, and submitted Form 3CEAB formally naming it. Both Indian entities' exposure to the underlying master-file obligation was consolidated into the one properly designated entity.

Case study 2

Designation updated after a group restructuring changed the lead entity

A group's Indian holding structure changed after an internal reorganisation, and the entity that had previously been the natural filer was no longer the appropriate one under the new structure. We identified the gap before the next filing deadline, confirmed the correct entity under the revised structure, and filed the updated intimation formally. The master file for that year was filed by the correct entity rather than the old, no-longer-appropriate one continuing by default.

Case study 3

Filing gap identified during a broader compliance review

A routine review of a client group's Indian filings for an unrelated matter surfaced that no Form 3CEAB had ever been filed, even though the group had multiple Indian entities and a master file had been filed for several years under one of them informally. We formalised the designation for the current year and confirmed with the client's tax team what supporting record existed for prior years, so the position going forward was properly documented rather than assumed.

Case study 4

New Indian entity added to an existing group's designation

A group added a new Indian entity through an acquisition, and the existing designated filer arrangement had not been reviewed to confirm it still covered the enlarged group correctly. We assessed whether the existing designation remained appropriate, confirmed it did, and documented that the new entity fell within the existing filer's scope rather than creating an unaddressed gap. The engagement produced written confirmation the client could rely on rather than an untested assumption.

Case study 5

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 6

Tax Deducted When Buying From an NRI

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up.

Read how this one runs
Case study 7

Coming Back to Canada After Years Abroad

Returning restarts Canadian residence and re-values what you own on the day you arrive. Foreign pensions, employer plans and accounts opened abroad each land differently, and the reporting thresholds are tested against the whole portfolio rather than each account.

Read how this one runs
Case study 8

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

Every link below is a full page of its own — the same depth as this one, for its own subject.

Where the work is delivered
More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.
U.S. & Cross-Border Tax Returns
Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.
Expat & Emigration Tax
Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.
Non-Resident Canadian Tax
Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.
Transfer Pricing & BEPS
s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.
Cross-Border Estates & Trusts
Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.
Cross-Border Corporate Tax
Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.
India Tax for NRIs & Returning Residents
NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.
Canadian Tax with a Foreign Element
T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.
UAE Tax for Expats & Their Home Country
Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies
Global E-commerce & Marketplaces
  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces
Technology & SaaS
  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS
Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services
Importers, Exporters & Manufacturers
  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing
Athletes, Artists & Entertainers
  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers
Remote Workers & Digital Nomads
  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers
Investment Funds & Holding Companies
  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Form 3CEAB — questions we are asked

Do I file Form 3CEAB even if no tax is owed?

Information return obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Groups with more than one Indian constituent entity.

What happens if I have missed Form 3CEAB for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form 3CEAB the same as the other reports I already file?

No. The intimation designating which Indian entity of a group will file the master file. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What does Form 3CEAB actually decide?

It designates which Indian constituent entity of a multinational group will file the master file on the group's behalf, so that the obligation sits with one named entity rather than defaulting onto every Indian entity in the group individually.

What happens if a group with several Indian entities never files Form 3CEAB?

Without the designation, each Indian constituent entity is potentially exposed to the master-file filing default in its own right, rather than the obligation being consolidated in one place. A small procedural omission at this stage can therefore multiply into a group-wide exposure rather than a single entity's problem.

Can the designated entity be changed in a later year?

Groups can change which entity is designated as their structure or internal arrangements change, but the change itself needs to be filed and reflected consistently — an undocumented, informal switch between entities from one year to the next is exactly the kind of gap that shows up as a discrepancy if either entity is later reviewed.

Does Form 3CEAB need to be filed every year, or only once?

It is generally filed for each reporting period the group's master-file obligation applies to, rather than as a one-time designation that carries forward silently — confirming it has actually been filed for the current year, not just referring back to a previous year's filing, is worth checking.

What does a transfer pricing benchmarking study do?

It evidences that your related-party pricing sits within the range independent parties achieve. The work is comparison: identify companies or transactions genuinely similar in function, risk and assets, compute their margins, and show where your result falls against that range. Done before the filing deadline it supports the position; produced afterwards under audit it carries far less weight. See benchmarking study.

Is my Indian provident fund or PPF still tax-free now that I live abroad?

The exemption is an Indian one, and it does not travel. Your new country of residence taxes worldwide income under its own rules, and several — the United States in particular — may treat the annual growth in a foreign retirement or savings plan as currently taxable and separately reportable, whether or not you withdrew anything. So an account that is genuinely tax-free in India can be a taxable, reportable asset where you now live. See Indian pensions received abroad.

Tax terms explained
Forced heirshipTaxable Canadian propertyForeign affiliateEconomic substanceImplicit supportForm 67Excess distributionWithholding certificateCustoms valuationCorresponding adjustmentT106ApportionmentNRIAngel tax Browse the full A–Z glossary

Forms and situations related to Form 3CEAB

More in this section

All Indian formsForm 15CA — remitter declaration (India)Form ITR-2 — NRIs with capital gains (India)ODI forms — outbound investment (India)Form 3CEAC — CbCR intimation (India)Form 15CB — CA certificate (India)Tax residency certificate (TRC) — inbound (India)

Related work

India ↔ United Kingdom — DTAAIndian withholding on software paymentsPAN and Aadhaar for non-residentsRepatriating sale proceeds out of IndiaForeign tax credit in India (Form 67)Filing an Indian return from Canada or the US

Short answers

Who files Form 3CEAB?What is the late filing penalty for Form 3CEAB?
Meet us in person at any of our offices

Get Form 3CEAB handled for a fixed fee

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Re-quoted, never silently invoiced
  • A named reviewer signs off every filing
  • Your existing accountant keeps the domestic file

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068