Form 3CEAC — CbCR intimation in India · reasonably priced, fixed fee

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Notifies the Indian authority about the parent or alternate reporting entity and its residence for an international group’s country-by-country reporting. Reasonably priced Form 3CEAC 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.

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Secure a fixed quote

First we read your documents, then you get the price in writing, and only then does the work begin.

24-hour helpline: +1 (416) 619-0068
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
What this form covers

Notifies the Indian authority about the parent or alternate reporting entity and its residence for an international group’s country-by-country reporting.

Who must review this filing?

Review the position of an Indian-resident constituent entity of an international group whose parent is not resident in India. Establish the reporting accounting year, the parent and any alternate reporting entity; do not assume that being an Indian group subsidiary alone settles every applicable condition.

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

Fixed fees for Form 3CEAC India, agreed up front

Form 3CEAC looks like a one-line intimation and mostly is; the fee sits in the question behind it — identifying the group’s parent entity and confirming whether its jurisdiction actually exchanges the country-by-country report with India. Where that answer is not obvious, the checking is the work.

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

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
See the fee schedule
Corporate cross-border filing
From $999

in US dollars, fixed and quoted before work starts

Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.
See the fee schedule
Foreign asset & information reporting
From $349

in US dollars, fixed and quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
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
Estate & trust filing
From $799

in US dollars, fixed and quoted before work starts

Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.
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

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

Form 3CEAC filing: information to assemble

Start with the group chart and reporting accounting year. Confirm the Indian constituent entity’s identifiers, the parent’s legal name and address, its country of residence, and whether an alternate reporting entity has been appointed. Reconcile those details to the group’s reporting instructions.

Prepare the intimation against the official form fields and retain the submission acknowledgement. Separately determine who files Form 3CEAD: identifying the reporting entity in Form 3CEAC does not itself submit the country-by-country report. This page describes the Form 3CEAC framework under the Income-tax Act, 1961. With the Income-tax Act, 2025 effective from April 2026, the portal distinguishes forms under the two Acts. Select the applicable Act and form for the reporting period rather than reusing an earlier form automatically.

When to file or apply

The Income Tax Department’s Form 3CEAC guidance reviewed in October 2026 states that the intimation is due at least two months before the Form 3CEAD country-by-country report deadline. Under the ordinary timetable, that is within ten months after the reporting accounting year ends. Confirm the law, form and any extension applicable to the reporting period; do not use the ordinary income-tax-return deadline as a substitute.

What a missed filing or application can affect

Form 3CEAC is an intimation, not a property-sale tax deduction or the country-by-country report itself. If a filing is late or incorrect, establish the applicable reporting-period provisions and correction route. Do not borrow the penalty or relief rules for another Indian tax form.

Identify the parent and the reporting entity

Illustration: an Indian constituent entity belongs to a group with a foreign parent and a designated alternate reporting entity.

ItemReview or illustrative amount
ParentVerify legal identity and residence
Alternate reporting entityConfirm designation and residence
Reporting accounting yearUse the group’s applicable reporting period
DeadlineWork back from the applicable Form 3CEAD due date

This example follows the information being notified. Property-sale proceeds, withholding rates and capital-gain computations do not answer the Form 3CEAC question.

Official filing guidance

Reviewed against the issuing authority on 24 October 2026. Apply the instructions for the reporting period involved.

How we prepare your filing

We review your documents, identify the applicable reporting period and filing position, and agree a fixed fee in writing before work starts. Preparation includes reconciliation of the supporting records and a review before the filing is approved.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

It tells India where the group report will be filed and by whom, which is how India decides whether it will receive the report through exchange or require a local filing instead.

How the engagement runs, phase by phase

  1. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

What you are actually buying with Form 3CEAC India

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

Key terms behind this page, defined

CbCR
Country-by-country reporting — a group-level template of revenue, profit, tax, people and assets by jurisdiction, exchanged between authorities and compared with local files.
Country-by-country report
A group-level report of revenue, profit, tax, employees and assets per jurisdiction, exchanged between authorities and read alongside local files.
Evidence pack
The assembled documents supporting a residency, treaty or valuation position, built at the time rather than reconstructed under audit.
Foreign earned income exclusion
The US election that removes foreign earned income from taxable income, up to an annually adjusted cap, for a filer whose tax home is abroad and who meets one of two qualifying tests.
Form 3CEAC India: How we read this one

It tells India where the group report will be filed and by whom, which is how India decides whether it will receive the report through exchange or require a local filing instead.

The engagement terms hold no matter what the analysis finds — fee and scope agreed in writing up front, a named reviewer on the output, your approval before the finished work is filed.

Fixed fees around Form 3CEAC India

What else moves the price: a group with several Indian constituent entities files more than one intimation, and a restructuring or a change of surrogate parent mid-year means the position has to be worked out again rather than carried forward. Every version is quoted in writing before it is prepared.

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

Covers: Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.

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: Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.

See this fee page

Why clients bring Form 3CEAC India to us

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

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.

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

The team at work in the open-plan office
Two of the firm’s advisers and the team in the open-plan office

The engagement, start to finish

  • Step 1: Tell us the dates and we will tell you the position – Arrival, departure, the years in between — the residence question turns on those before anything else.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

Quoted up front, in writing.

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

The rest of this practice

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

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Canadian company expanding to the US — LLCs and global taxes Global taxes LLC — the guide, the FAQ and the fixed fee.
Part XIII withholding review The full guide to part xiii withholding review, with the fee fixed before any work starts.

Who we bring this work to

Airline pilots — your filing calendar The full guide to airline pilots your filing calendar, with the fee fixed before any work starts.
IT contractors — what you owe in each country Its own page: it contractors what you owe in each country — mechanism, deadlines and published fees.
Non-resident landlords — what you owe in each country Everything on non-resident landlords what you owe in each country, at the same depth as this page.
Tax for forex traders Forex traders tax — the guide, the FAQ and the fixed fee.
Civil & structural engineers — what we charge The full guide to civil & structural engineers what we charge, with the fee fixed before any work starts.
Tax for aid & NGO workers Its own page: aid & ngo workers tax — mechanism, deadlines and published fees.
Tax for teachers abroad Everything on teachers abroad tax, at the same depth as this page.
Touring musicians — your filing calendar Touring musicians your filing calendar — the guide, the FAQ and the fixed fee.
Technology & SaaS — what you owe in each country The full guide to technology & saas what you owe in each country, with the fee fixed before any work starts.

The corridors we work every week

Thailand tax for expats — country guide The full guide to Thailand tax for expats, with the fee fixed before any work starts.
Spain tax for expats — country guide Its own page: Spain tax for expats — mechanism, deadlines and published fees.
Trinidad & Tobago tax for expats — country guide Everything on Trinidad & tobago tax for expats, at the same depth as this page.
Chile tax for expats — country guide Chile tax for expats — the guide, the FAQ and the fixed fee.
US–Spain tax corridor The full guide to US Spain tax, with the fee fixed before any work starts.
Uzbekistan tax for expats — country guide Its own page: uzbekistan tax for expats — mechanism, deadlines and published fees.
Lebanon tax for expats — country guide Everything on lebanon tax for expats, at the same depth as this page.
UAE tax for expats — country guide UAE tax for expats — the guide, the FAQ and the fixed fee.
US–Mexico tax corridor The full guide to US Mexico tax, with the fee fixed before any work starts.

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

Anmol Mittal, USA and Canada international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Anmol Mittal
Director, USA and Canada international tax, cross-border tax and transfer pricing

CPA (Canada), CPA (USA), CA (India)

Files that have to be right on both sides of the US–Canada border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Anmol Mittal on LinkedIn

Vinayak Indolia, CFO services for Canada and India, Legal Quotient Consultants
Vinayak Indolia
Director, CFO services for Canada and India

CPA (Canada), CA (India)

CFO services for businesses in Canada and India: the tax position and the finance function made to agree, structure reviews, intercompany policy, and the reporting a board can act on.

Vinayak Indolia on LinkedIn

Meet the whole team

What these engagements turn on

Case study 1

Intimation filed correctly after a change in the group's reporting parent

A multinational group had changed its designated country-by-country reporting entity following an internal restructuring, but the Indian subsidiary's intimation still named the previous parent. We confirmed the current position directly with the group's head office, identified the correct reporting jurisdiction, and filed an updated Form 3CEAC reflecting the change. The Indian entity's filing matched the group's actual current structure rather than a stale prior-year designation.

Case study 2

Local filing requirement identified after an exchange arrangement lapsed

A subsidiary had assumed for several years that its parent's jurisdiction exchanged country-by-country reports with India, based on the position when the group first became reportable. We checked the current exchange status for that jurisdiction, found it had in fact lapsed, and advised the client that a local filing obligation under the related form now applied. The engagement produced both the corrected intimation and the local report the group had not realised it needed.

Case study 3

First intimation filed for a group newly within the reporting threshold

A group crossed the size threshold for country-by-country reporting for the first time and had no established process for the Indian intimation. We confirmed the ultimate parent entity and its reporting jurisdiction with the group's finance team, checked whether exchange applied, and filed Form 3CEAC for the Indian constituent entity within the deadline. The engagement produced the group's first compliant intimation and a short note on what would trigger a refiling in future years.

Case study 4

Intimation corrected after being filed against the wrong constituent entity

A group with two Indian entities had filed the country-by-country intimation under the entity that happened to prepare the return, rather than the one the group had actually designated for the wider compliance obligation. We identified the mismatch, confirmed the correctly designated entity with the parent, and refiled the intimation under that entity's name. The correction aligned the Indian filing with the group's actual internal designation.

Case study 5

Gains on Indian Shares Held From Abroad

Holding period and instrument decide the character of the gain, and the deduction at source applies before any of that is considered. The return is where the position is corrected.

Read how this one runs
Case study 6

Whether the Year Made Someone an NRI

Indian residence is decided by presence tests applied to the financial year, and a single trip can change the answer for the whole of it. The status is established before any return or exemption is considered.

Read how this one runs
Case study 7

Deduction at Source on Deposit Interest, Recovered

Where the treaty rate is lower than what was deducted, the difference comes back through a return rather than at source. The file establishes entitlement and files for the years still open.

Read how this one runs
Case study 8

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs

All case studies — every published engagement in one place.

How and where the work is delivered

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

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

Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.

Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.

  • 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
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 3CEAC — questions we are asked

Is Form 3CEAC the country-by-country report?

No. It is the intimation about the group’s reporting arrangements. Form 3CEAD is the country-by-country report under the referenced framework.

Can I use the company’s income tax return due date?

Not as a shortcut. The published Form 3CEAC rule is tied to the applicable country-by-country reporting deadline. Check the reporting year and applicable law first.

What if an alternate reporting entity is appointed?

Verify and report the designated entity’s identity and country of residence using the official form fields, and retain the group’s designation evidence.

Tax terms explained
Quiet disclosureSubpart F incomeStreamlined domestic offshoreForm 8865Engagement letterPreparatory or auxiliaryDTAAAdvance rulingForm 3CEBAdvance taxApportionmentImporter of recordCloser connectionResident alien Browse the full A–Z glossary

Forms and situations related to Form 3CEAC

Related in this section

All Indian formsFLA return — foreign liabilities & assets (India)Form 26Q — TDS on resident payments (India)Form 15CB — CA certificate (India)Form A2 — LRS remittance (India)Form ITR-5 — firms & LLPs (India)Form 67 — foreign tax credit claim (India)

Connected engagements

Interest on NRO deposits — withholding and refundsRoyalty and fees for technical services — withholdingCredit method vs exemption method under Indian DTAAsESOP taxation for Indian employees of foreign parentsSetting up in India — branch, LO, project office or subsidiarySchedule FA — reporting foreign assets in an Indian return

Common questions here

Who files Form 3CEAC?What is the late filing penalty for Form 3CEAC?
No hourly billing, ever

Talk to us about Form 3CEAC

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

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