Form 48 (formerly Form 3CEB) Accountant's Report
Transfer pricing certification filed before the return
- 1ReconcileTransactions matched with books.
- 2CertifyReport prepared and signed.
- 3FileUploaded before the deadline.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Form 48 (formerly Form 3CEB) Accountant's Report
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Every taxpayer with an international transaction or specified domestic transaction must file an accountant's report certifying the transactions and their arm's length pricing — Form 3CEB under the 1961 Act, renumbered as Form 48 under the Income-tax Act, 2025 from tax year 2026-27. It is due one month before the return due date for transfer pricing cases. Failure to file can attract a penalty of ₹1 lakh, and incorrect reporting further penalties.
The report lists every transaction with associated enterprises by nature, value and method. Mismatches between Form 48, the financial statements and the TP documentation are a common audit trigger.
We reconcile transactions with the books and documentation, and file the report through a chartered accountant on time.
| Form | Form 48 (formerly 3CEB) |
|---|---|
| Due | One month before the return due date |
| Applies to | Any international transaction or SDT above ₹20 crore |
| Penalty for not filing | ₹1 lakh |
Who this is for
Common scenarios where this service is a good fit.
- Entities with related-party cross-border transactions
- Groups with specified domestic transactions
- Foreign-owned Indian companies
What you get
Clear deliverables so you know exactly what's included.
- Transaction reconciliation
- Report preparation and certification
- Filing
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Transactions matched with books.
Report prepared and signed.
Uploaded before the deadline.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
