Engagement letter and documentation index, transfer pricing, Form 3CEB
Every person who enters into even one international transaction or one specified domestic transaction must obtain an accountant's report, Form 3CEB for AY 2026-27, due 31 October 2026; Form 48 under s.172 from tax year 2026-27. There is no monetary threshold for the report itself; the thresholds govern the documentation, not the certificate.
- 3 pages
- 38
- Word and PDF
- 13 September 2026
What it covers
- 1Engagement letter and documentation index, transfer pricing, Form 3CEBAY 2026-27
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Ref: [FRN]/TP/[2026-27]/[Serial number for the reference]
Date: [Date of the letter]
To,
The Board of Directors
[Company name]
[Registered office]
PAN: [PAN] CIN: [CIN]
Engagement letter — transfer pricing documentation and the accountant's report under section 92E for the financial year 2025-26