Reasonably priced Form 3CEAC — CbCR intimation in India

Form 3CEAC — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). 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.

  • 15+Years of cross-border experience
  • 18,000+Clients served
  • 5.0Google rating
  • 4Global offices — India, USA, Canada & UAE

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
In 60 words

Form 3CEAC is an information return: The intimation of the group's parent entity and reporting jurisdiction for country-by-country purposes. Indian constituent entities of groups within country-by-country reporting.

Who has to deal with this

Indian constituent entities of groups within country-by-country reporting.

Here is the part that decides your answer. 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.

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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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

fixed, 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.

What the reporting test actually looks at

What decides whether Form 3CEAC applies
What the test looks atWhere the figure comes from
The obligationThe intimation of the group's parent entity and reporting jurisdiction for country-by-country purposes.
Who it bindsIndian constituent entities of groups within country-by-country reporting.
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. The date is confirmed for your year at the start of the engagement, not assumed from last year's.

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.

Worked through with figures

The same point, with figures rather than adjectives.

Deduction on the price against tax on the gain

An NRI sells Indian property for ₹37,800,000 with an indexed cost of ₹14,742,000. Assume the buyer must deduct at 20% of the consideration, and assume tax on the gain at 12%.

Deduction on the price against tax on the gain
ItemAmount
Sale consideration₹37,800,000
Cost taken into account₹14,742,000
Gain actually arising₹23,058,000
Deduction on the consideration (assumed 20%)₹7,560,000
Tax on the gain (assumed 12%)₹2,766,960
Cash held back beyond the real tax₹4,793,040

₹4,793,040 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. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

Form 3CEAC is priced as part of the filing set it travels with, quoted in writing before any work begins. A change in scope is re-quoted rather than added to the invoice. See the epf, ppf and gratuity when you leave India for comparable engagements.

How the engagement runs

  1. 1A call to the 24-hour helpline to find out whether this is a filing or a project
  2. 2A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently
  3. 3Preparation against the evidence, with the positions documented as we go
  4. 4Your approval, then the filing — in that order
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • A change of scope is re-quoted before the work, never added to the invoice after it.

One call now is worth more than a filing season of guessing.

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

Double tax agreement India — what this page covers

The search that brings most people to this page is double tax agreement India. It is answered here for Form 3CEAC: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

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

$999fixed, 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

Foreign asset & information reporting

$349fixed, 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

Form 3ceac India — the four phases

Step 1

Initial call

A call to our 24-hour helpline to establish the facts and the dates that matter

Step 2

Scope and fee

A written scope and a fixed fee before any work starts

Step 3

Preparation and review

Preparation, then a named reviewer's sign-off before anything is filed

Step 4

Filing and payment

Filing, then payment — after you have seen and approved the result

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.

Services these clients use most

Form T3 non-resident beneficiary — reporting The full guide to t3 non-resident beneficiary reporting, with the fee fixed before any work starts.
Tax equalisation & protection policies Its own page: tax equalisation & protection policies — mechanism, deadlines and published fees.
Scrutiny and reassessment notices for NRIs Everything on scrutiny and reassessment notices for NRIs, at the same depth as this page.
Work permit holders Work permit holders — the guide, the FAQ and the fixed fee.
MAT and AMT for foreign-owned companies The full guide to mat and amt for foreign-owned companies, with the fee fixed before any work starts.
Pensions and annuities — the treaty article Its own page: pensions annuities treaty article — mechanism, deadlines and published fees.
Leaving Canada — departure (emigration) tax Everything on Canada emigration tax, at the same depth as this page.
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

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

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

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

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

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

What these engagements turn on

Case study 1

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 2

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 3

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 4

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
Case study 5

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 6

A TFSA That Costs More Than It Saves

Canadian tax-free accounts are not tax-free to a US person, and some of them carry a reporting form of their own. The file is a review of what is held, what each account triggers on the US side, and whether the account is worth keeping once the reporting is priced in.

Read how this one runs
Case study 7

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs
Case study 8

Choosing Between Methods on the Evidence

A comparable uncontrolled price is the strongest method where one genuinely exists, and reaching for it where it does not is weaker than a properly applied alternative. The choice is documented with the reasons for rejecting the others.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

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

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

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

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

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

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

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

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

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

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

Do I file Form 3CEAC 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. Indian constituent entities of groups within country-by-country reporting.

What happens if I have missed Form 3CEAC 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 3CEAC the same as the other reports I already file?

No. The intimation of the group's parent entity and reporting jurisdiction for country-by-country purposes. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Can you give a plain transfer pricing example?

A Canadian company manufactures at a cost of one hundred and its US subsidiary sells to customers for one hundred and eighty. If the parent invoices the subsidiary at one hundred and ten, most of the margin is taxed in the United States; invoice at one hundred and seventy and most of it is taxed in Canada. Nothing about the business changed — only which treasury collects. That is why the arm's length price, the one unrelated parties would have agreed, is the reference point both authorities use. See our transfer pricing work.

What are Form 15CA and Form 15CB?

They are the certification pair required before certain remittances leave India. Form 15CA is the remitter's declaration filed online; Form 15CB is the accountant's certificate supporting the tax treatment and the rate applied, including any treaty relief. Which combination you need depends on the nature and size of the payment, and banks will generally not process the remittance without them. See Form 15CA.

What is country-by-country reporting?

A report that the largest multinational groups file with their home authority, setting out revenue, profit, tax paid and accrued, capital, employees and tangible assets for every jurisdiction they operate in. It is exchanged between authorities and used for risk assessment, not to compute tax. Its effect on the ground is that inconsistency between the report, the local files and the statutory accounts is itself what draws attention. See our transfer pricing work.

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.

  • Re-quoted, never silently invoiced
  • 18,000+ clients served
  • 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