Guidance Note on Report under section 92E of the Income Tax Act, 1961 (Transfer Pricing)" - 2026 Edition

Publication Summary

The revised edition of the "Guidance Note on Report under Section 92E of the Income-tax Act, 1961- 10th Edition" provides comprehensive and practical guidance to Chartered Accountants on the reporting requirements relating to transfer pricing under Section 92E and the preparation of Form No. 3CEB. The publication aims to promote accuracy, consistency, and informed professional judgement in meeting statutory compliance and reporting obligations.
The revised edition has been comprehensively updated after nearly four years to incorporate significant developments in the transfer pricing landscape, including relevant amendments, notifications, circulars, judicial pronouncements and other changes affecting reporting under Section 92E. It serves as a practical reference for members in understanding the applicable legal and regulatory framework and in discharging their professional responsibilities effectively, thereby supporting greater clarity, consistency and quality in transfer pricing reporting.