Transfer pricing compliance is a critical aspect of direct tax compliance for entities engaged in international transactions or specified domestic transactions. The Direct Tax Code (DTC) 2025 and the Income-tax Rules, 2026 prescribe specific deadlines for documentation, reporting, and compliance. This comprehensive calendar consolidates all key transfer pricing deadlines for FY 2026-27.
Annual Compliance Calendar
April
| Deadline | Obligation | Reference |
|---|---|---|
| April 30 | Advance tax payment (first instalment) for TP cases | Section 408 |
| April 30 | TDS return filing (Q4) | Section 397(3)(b) |
May
| Deadline | Obligation | Reference |
|---|---|---|
| May 31 | Return of income filing for individuals (non-audit) | Section 263(1)(c) |
| May 31 | Statement of financial transaction filing | Section 508 |
June
| Deadline | Obligation | Reference |
|---|---|---|
| June 15 | Advance tax payment (second instalment) | Section 408 |
| June 30 | Form 3CEB (TP report) filing for eligible cases | Section 172 |
July
| Deadline | Obligation | Reference |
|---|---|---|
| July 31 | Return of income filing for companies (non-TP) | Section 263(1)(c) |
| July 31 | Tax audit report filing (non-TP) | Section 63 |
August
| Deadline | Obligation | Reference |
|---|---|---|
| August 31 | Return of income filing for partners of audit cases | Section 263(1)(c) |
September
| Deadline | Obligation | Reference |
|---|---|---|
| September 15 | Advance tax payment (third instalment) | Section 408 |
| September 30 | Transfer Pricing documentation (TP study) | Section 171 |
| September 30 | Transfer Pricing report (Form 3CEB) | Section 172 |
| September 30 | Form 3CEB filing for all TP cases | Section 172 |
October
| Deadline | Obligation | Reference |
|---|---|---|
| October 31 | TDS return filing (Q1) | Section 397(3)(b) |
November
| Deadline | Obligation | Reference |
|---|---|---|
| November 30 | Return of income filing (TP cases) | Section 263(1)(c) |
December
| Deadline | Obligation | Reference |
|---|---|---|
| December 15 | Advance tax payment (fourth instalment) | Section 408 |
| December 31 | TDS return filing (Q2) | Section 397(3)(b) |
January
| Deadline | Obligation | Reference |
|---|---|---|
| January 31 | TDS certificate issuance (Q3) | Section 395(4) |
February
| Deadline | Obligation | Reference |
|---|---|---|
| February 28 | TDS return filing (Q3) | Section 397(3)(b) |
March
| Deadline | Obligation | Reference |
|---|---|---|
| March 15 | Advance tax payment (final instalment) | Section 408 |
| March 31 | Financial year end | - |
Key TP Compliance Deadlines
Transfer Pricing Documentation (Section 171)
| Obligation | Deadline | Reference |
|---|---|---|
| TP documentation maintenance | September 30 | Section 171(1) |
| TP documentation update | September 30 | Section 171(1) |
| TP documentation retention | 9 years | Section 84(8) |
Transfer Pricing Report (Section 172)
| Obligation | Deadline | Reference |
|---|---|---|
| Form 3CEB filing | September 30 | Section 172 |
| Form 3CEB for specified domestic transactions | September 30 | Section 172 |
| Form 3CEB for international transactions | September 30 | Section 172 |
Return of Income (Section 263)
| Category | Due Date | Reference |
|---|---|---|
| TP cases | November 30 | Section 263(1)(c) |
| Non-TP companies | July 31 | Section 263(1)(c) |
Safe Harbour Rules
Eligibility and Filing
| Obligation | Deadline | Reference |
|---|---|---|
| Safe harbour option exercise | Due date of return | Rule 90 |
| Safe harbour declaration | With return | Rule 90 |
| Safe harbour documentation | September 30 | Section 171 |
Validity Period
- Safe harbour option once validly exercised continues for five consecutive tax years for eligible IT services transactions
- For other transactions, safe harbour applies for the relevant tax year only
Advance Pricing Agreement (APA)
Application and Filing
| Obligation | Deadline | Reference |
|---|---|---|
| APA application | Any time | Rule 106 |
| APA filing fee | With application | Rule 106 |
| Annual compliance report | Within 30 days of return due date | Rule 113 |
Validity
- APA valid for up to five consecutive tax years【168†L4】
- Rollback for up to four preceding tax years【168†L9】
International Transactions
Threshold for Documentation
| Threshold | Applicability |
|---|---|
| Aggregate value > ₹1 crore | TP documentation required |
| Aggregate value > ₹50 crore | Master file required |
| Intangible transactions > ₹10 crore | Master file required |
Reporting Requirements
| Obligation | Deadline | Reference |
|---|---|---|
| Country-by-Country Report | 12 months from year-end | Section 511(2) |
| Master file | September 30 | Section 511 |
| Local file | September 30 | Section 171 |
Specified Domestic Transactions
Threshold
| Threshold | Applicability |
|---|---|
| Aggregate value > ₹20 crore | TP provisions apply |
Documentation
| Obligation | Deadline | Reference |
|---|---|---|
| SDT documentation | September 30 | Section 171 |
| SDT report | September 30 | Section 172 |
Penalties and Interest
TP Penalties
| Offence | Penalty | Reference |
|---|---|---|
| Failure to maintain documentation | 2% of transaction value | Section 442 |
| Failure to furnish documentation | 2% of transaction value | Section 457 |
| Furnishing incorrect information | 2% of transaction value | Section 442 |
Interest
| Default | Rate | Reference |
|---|---|---|
| Shortfall in advance tax | 1% per month | Section 424 |
| Deferment of advance tax | 1% per month | Section 425 |
Expert Legal Guidance
Anuj Desai & Associates provides comprehensive legal advisory services on transfer pricing compliance. Our direct tax experts help entities meet their TP obligations, prepare documentation, and navigate the regulatory framework. We assist in TP study preparation, report filing, and representation before income-tax authorities.
Disclaimer: This article provides general information and does not constitute legal advice. For specific guidance on transfer pricing compliance or any other matter, please consult qualified legal professionals.
Need Expert Legal Guidance?
Navigating the complex transfer pricing compliance framework requires experienced legal counsel. At Anuj Desai & Associates, we provide comprehensive transfer pricing advisory services, including:
- TP Documentation: Assistance with TP study and documentation
- Report Filing: Assistance with Form 3CEB filing
- Safe Harbour: Guidance on safe harbour rules
- APA: Assistance with advance pricing agreements
Contact us for expert legal guidance on your transfer pricing matters.
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