Form 3CEAA and Form 3CEAB

Here are the clarifications:

 1. Form 3CEAB can be filed only when Part-B of Form 3CEAA is applicable. Form 3CEAB is a declaration form for entities that have undertaken transactions with related parties during the financial year. It can only be filed if Part-B of Form 3CEAA is applicable, which relates to "Details of transactions with related parties". If only Part-A of Form 3CEAA is applicable (relating to "Basic Information"), Form 3CEAB cannot be filed.

1. Associates are to be included as constituent entities in Form 3CEAA while filing for the holding company. Yes, associates are required to be included as constituent entities in Form 3CEAA while

Thanks sir for your response. 

Small extension to 2nd query , as associates inculded as CE then  associates are also required to file form 3ceaa ? 

And also what will be the due date for form 3ceaa for the CE for whom TP audit not applicable ? 

Form 3CEAA is required to be filed by the constituent entity (CE) and its associates, if the CE has entered into an international transaction or specified domestic transaction.

However, if the associate is not a constituent entity itself, then it may not be required to file Form 3CEAA. 

Regarding the due date for Form 3CEAA, it is typically the same as the due date for filing the income tax return (ITR) of the CE.

However, if the TP audit is not applicable, then the due date for Form 3CEAA would be: - 

30th November of the assessment year (for CEs with international transactions) -

31st October of the assessment year (for CEs with specified domestic transactions)

 Please note that these dates are subject to change, and it's always best to check the latest notifications and circulars issued by the tax authorities for confirmation.