Competitively priced Form 3CEB — TP accountant's report in India

Form 3CEB — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Competitively priced Form 3CEB 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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  • 4Global offices — India, USA, Canada & UAE

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Send what you have. We price the engagement from your own documents, in writing, before any work starts.

24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
  • 24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
In 60 words

Form 3CEB is an information return: The accountant's report on international and specified domestic transactions with associated enterprises. Indian entities with cross-border related-party transactions, including subsidiaries of Canadian and US groups.

Do you need this?

Indian entities with cross-border related-party transactions, including subsidiaries of Canadian and US groups.

Here is the part that decides your answer. The report is mandatory regardless of transaction size once there is an international related-party transaction, and it certifies method and pricing. It is the document an Indian transfer-pricing officer opens first.

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

Transparent, fixed pricing for form 3ceb India

A Form 3CEB fee is driven by the transactions, not the turnover: how many international related-party dealings there are, how many associated enterprises they run to, and whether each method and margin is already supported by a current study or has to be benchmarked before the report can be certified.

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

Form 3CEB certification (India) — fixed-fee price

From $2,500

fixed, quoted before work starts

The accountant's report on international related-party transactions, with the prescribed documentation behind it and the method certified rather than asserted.
See the full fee page

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Local file, master file and benchmarking for groups trading across borders, documented to the standard the authority expects.
See the fee schedule

Corporate cross-border filing

From $999

fixed, 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

fixed, quoted before work starts

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

Individual tax filing

From $349

fixed, quoted before work starts

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Payroll set up for a workforce split across countries, including the relief that stops the same salary being withheld on twice.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

All published fees on one page — the whole fee schedule in one place, with no from-to bands to decode.

What the reporting test actually looks at

What decides whether Form 3CEB applies
What the test looks atWhere the figure comes from
The obligationThe accountant's report on international and specified domestic transactions with associated enterprises.
Who it bindsIndian entities with cross-border related-party transactions, including subsidiaries of Canadian and US groups.
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 deadline is set out in writing with the engagement, along with what has to be in our hands to meet it.

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. Relief exists for most of these situations, and it is conditional on how the correction is made. That is the part worth getting right.

The numbers, end to end

Worked through with figures, the mechanism looks like this.

Deduction on the price against tax on the gain

An NRI sells Indian property for ₹24,900,000 with an indexed cost of ₹13,695,000. Assume the buyer must deduct at 15% of the consideration, and assume tax on the gain at 12%.

Deduction on the price against tax on the gain
ItemAmount
Sale consideration₹24,900,000
Cost taken into account₹13,695,000
Gain actually arising₹11,205,000
Deduction on the consideration (assumed 15%)₹3,735,000
Tax on the gain (assumed 12%)₹1,344,600
Cash held back beyond the real tax₹2,390,400

₹2,390,400 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. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

How we prepare and file it, and what it costs

The fee for Form 3CEB 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 schedule fa — reporting foreign assets in an Indian return for comparable engagements.

From first call to filed

  1. 1We start with the chronology: dates, countries, and what has already been filed
  2. 2You get the scope and the fee in writing before we touch anything
  3. 3The work is prepared and reviewed by a named person, not a queue
  4. 4Nothing is filed until you have read it
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • 18,000+ clients served across 4 global offices: India, the USA, Canada and the UAE.
  • Consultations scheduled to your working day rather than ours.

One call is usually enough to know whether this is a filing or a project.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Where ITR group comes into this file

People reach this page searching for ITR group. It is covered here as it applies to Form 3CEB — who it applies to, what has to be filed, and what it costs, at a fixed fee agreed before the work starts.

The report is mandatory regardless of transaction size once there is an international related-party transaction, and it certifies method and pricing.

From first contact to filed return

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

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

Key terms behind this page, defined

LRS
India's liberalised remittance scheme, permitting resident individuals to remit funds abroad within an annual limit for declared purposes.
Withholding certificate
An advance determination reducing withholding on a transaction to the tax actually expected — worth many times more applied for before closing than after.
Branch
A foreign operation that is the same legal person as the head office, so its results consolidate — at the cost of exposing the parent to the foreign system.
Form 15CB
A chartered accountant's certificate on the taxability and withholding of an Indian outward remittance, delivered under a banking deadline.
form 3ceb India: Our analysis

The report is mandatory regardless of transaction size once there is an international related-party transaction, and it certifies method and pricing.

Whatever the file turns out to involve, the terms do not move: the scope and the fee are agreed in writing before any work starts, a named practitioner reviews the result, and nothing is filed until you have approved it.

The published fees closest to form 3ceb India

Scope is the other variable. A single management-fee recharge brings the Form 3CEB obligation into play just as a full manufacturing arrangement does, so a narrow file stays narrow; specified domestic transactions, or a first year with no prior documentation to refresh, are what take it the other way.

Transfer pricing — local file

$2,500fixed, before work starts

Covers: 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.

What makes it bigger: The number of transaction types. Goods, services, royalties and financing are four analyses rather than one, and each needs its own method and its own comparables.

See this fee page

TP benchmarking study

$2,500fixed, before work starts

Covers: A documented search: screening criteria, quantitative and qualitative filters, a manual rejection log with reasons, and the resulting range with the tested party's position in it.

What makes it bigger: How defensible the comparables have to be. A study intended for a filing and a study intended to survive an audit are different pieces of work.

See this fee page

Why choose Legal Quotient for form 3ceb India

18,000+ clients served

Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

The team reviewing a file together at a desk

How the engagement runs, phase by phase

Step 1

Initial call

A short call to work out what actually applies to you and what does not

Step 2

Scope and fee

A written quote against a defined scope, with nothing billed by the hour

Step 3

Preparation and review

We prepare, a named reviewer checks it, and you see it before it goes

Step 4

Filing and payment

You approve, we file, and only then do you pay

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

From first document to filed return

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

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

Claiming DTAA relief — TRC, Form 10F and Form 67 together The full guide to claiming DTAA relief — trc, form 10f and form 67 together, with the fee fixed before any work starts.
IRS notice & CP letter response Its own page: IRS notice cp letter response — mechanism, deadlines and published fees.
Form NR301 — treaty benefit declaration Everything on nr301 treaty benefit declaration, at the same depth as this page.
Form 8938 vs FBAR — filing both Form 8938 vs FBAR filing both — the guide, the FAQ and the fixed fee.
Form 8802 — US residency certification The full guide to form 8802 US residency certification, with the fee fixed before any work starts.
Choosing a method — CUP Its own page: choosing a method — cup — mechanism, deadlines and published fees.
Form T1243 — deemed disposition Everything on T1243 deemed disposition, at the same depth as this page.
Payroll for a Canadian employee abroad Payroll for a Canadian employee abroad — the guide, the FAQ and the fixed fee.
Transfer pricing in India — s.92 and Form 3CEB The full guide to transfer pricing in India — s.92 and form 3ceb, with the fee fixed before any work starts.

Who we bring this work to

E-commerce & marketplaces cross-border tax The full guide to e-commerce & marketplaces cross border tax, with the fee fixed before any work starts.
Construction & contracting — relief you're probably missing Its own page: construction & contracting relief you're probably missing — mechanism, deadlines and published fees.
App & game studios cross-border tax Everything on app & game studios cross border tax, at the same depth as this page.
Tax for aid & ngo workers Aid & ngo workers tax — the guide, the FAQ and the fixed fee.
Architecture practices cross-border tax The full guide to architecture practices cross border tax, with the fee fixed before any work starts.
Family holding companies cross-border tax Its own page: family holding companies cross border tax — mechanism, deadlines and published fees.
Tax for twitch & live streamers Everything on twitch & live streamers tax, at the same depth as this page.
Tax for adult-platform creators Adult-platform creators tax — the guide, the FAQ and the fixed fee.
Professors & lecturers — what we charge The full guide to professors & lecturers what we charge, with the fee fixed before any work starts.

The corridors we work every week

Canada–Netherlands tax corridor The full guide to Canada Netherlands tax, with the fee fixed before any work starts.
United States tax for expats — country guide Its own page: United States tax for expats — mechanism, deadlines and published fees.
United Kingdom tax for expats — country guide Everything on United Kingdom tax for expats, at the same depth as this page.
Uruguay tax for expats — country guide Uruguay tax for expats — the guide, the FAQ and the fixed fee.
Hungary tax for expats — country guide The full guide to hungary tax for expats, with the fee fixed before any work starts.
Georgia tax for expats — country guide Its own page: georgia 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.
Bahrain tax for expats — country guide Bahrain tax for expats — the guide, the FAQ and the fixed fee.
Pakistan tax for expats — country guide The full guide to Pakistan tax for expats, 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

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 2

A Distribution From a Trust Set Up Abroad

A distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.

Read how this one runs
Case study 3

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 4

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 5

A Foreign Property Form Filed Late, With Penalties Running Daily

The foreign asset return carries a penalty that accrues per day rather than per return, so the exposure grows quietly. Relief is discretionary and it is granted on the reasons given, which means the request is the work rather than the form.

Read how this one runs
Case study 6

Information Returns Missed Behind a Correct Return

The heaviest exposure on a cross-border file is often a disclosure form rather than the tax. Where the return itself was right, the procedures for late information returns turn on a reasonable-cause narrative with dates and documents behind it.

Read how this one runs
Case study 7

Options Granted in India and Exercised Elsewhere

Where the grant, the vesting and the exercise happen in different countries, each may claim part of the same gain. Apportioning it across the period worked is what prevents the whole amount being taxed twice.

Read how this one runs
Case study 8

Whether Documentation Was Required At All

The obligation turns on the transactions that actually happened rather than on the size of the group, and the penalty for contemporaneous documentation is charged by reference to the adjustment. The review establishes which side of the line the company sits.

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

  • 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

Cross-Border Real Estate

Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.

Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

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 3CEB — questions we are asked

Do I file Form 3CEB 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 entities with cross-border related-party transactions, including subsidiaries of Canadian and US groups.

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

No. The accountant's report on international and specified domestic transactions with associated enterprises. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What is OECD Pillar One?

The part of the international agreement that reallocates a share of taxing rights over the very largest and most profitable groups to the jurisdictions where their customers and users are, regardless of physical presence — plus a simplified approach to routine marketing and distribution returns. It is aimed at the digitalised economy problem that physical-presence rules could not reach, and its implementation is still moving, which is why we read the current instrument rather than the original blueprint. See BEPS and Pillar Two.

What is a DTAA?

Double Taxation Avoidance Agreement — India's name for a tax treaty. It does the same work as any treaty: allocates taxing rights between India and the other country, caps Indian withholding on payments abroad, and sets out whether relief comes by exemption or by credit. To use one you generally need a tax residency certificate from the other country, Form 10F, and a PAN in the deductor's records. See DTAA relief between India and Canada.

Do I need transfer pricing documentation?

If your company transacts with a related party in another country, in substance yes — the question is how much. Documentation is what shifts the burden: prepared before the filing deadline it evidences that your pricing was set on arm's length terms, and its absence is what turns a pricing adjustment into a penalty in several regimes. Volume of related-party dealings drives whether you need a local file, a master file, or a full benchmarking study. See do I need transfer pricing documentation.

A named reviewer on every filing

Form 3CEB, quoted before we start

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

  • Fixed fees agreed before work starts
  • 24-hour helpline, +1 (416) 619-0068
  • A named reviewer signs off every filing

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