Handbook on Year-End Transfer Pricing Compliance checklists

The Institute of Chartered Accountants of India (ICAI) prepared this Handbook on Year-End Transfer Pricing Compliance Checklists

A Practical Guide to Form No. 3CEB, Transfer Pricing Documentation, Master File and Country-by-Country Reporting

Based on the Income-tax Act, 1961, as amended by the Finance Act, 2026

This Handbook has been prepared with reference to the law applicable for the Financial Year (FY) 2025-26 and covers the year-end transfer pricing compliance requirements, including Form No. 3CEB, Transfer Pricing Documentation, Master File and Country-by-Country Reporting. The Handbook will be updated periodically to reflect subsequent legislative and regulatory developments.