{"id":1068,"date":"2024-11-30T16:54:29","date_gmt":"2024-11-30T11:24:29","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1068"},"modified":"2025-06-26T15:56:39","modified_gmt":"2025-06-26T10:26:39","slug":"section-92e","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-92e\/","title":{"rendered":"Section 92E of the IT Act: Due Date Extended to 15th December 2024"},"content":{"rendered":"\n<p>Section 92E applies to international and specified domestic transactions between Associated Enterprises (AEs), with at least one party being a non-resident.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92e-1024x538.jpg\" alt=\"\" class=\"wp-image-1070\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92e-1024x538.jpg 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92e-300x158.jpg 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92e-768x403.jpg 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92e.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-92e\/#Transactions_Covered_Under_Section_92E\" >Transactions Covered Under Section 92E<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-92e\/#Purpose_of_Form_3CEB\" >Purpose of Form 3CEB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-92e\/#Filing_Deadline\" >Filing Deadline<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-92e\/#Is_it_compulsory_to_file_Form_3CEB\" >Is it compulsory to file Form 3CEB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-92e\/#What_are_the_prerequisites_for_filing_of_Form_3CEB\" >What are the prerequisites for filing of Form 3CEB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-92e\/#Penalty_for_Non-Compliance\" >Penalty for Non-Compliance<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Transactions_Covered_Under_Section_92E\"><\/span>Transactions Covered Under Section 92E<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Buying, selling, or leasing tangible\/intangible property.<\/li>\n\n\n\n<li>Cost-sharing agreements between Associated Enterprises.<\/li>\n\n\n\n<li>Lending\/borrowing money.<\/li>\n\n\n\n<li>Transactions impacting income, profits, or losses.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Purpose_of_Form_3CEB\"><\/span>Purpose of Form 3CEB<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 3CEB is required to be filed by taxpayers engaged in any international transaction or certain specified transactions with an associated enterprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_Deadline\"><\/span>Filing Deadline<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Original Due Date: <\/strong>30th November 2024<\/p>\n\n\n\n<p><strong>Extended Date:<\/strong> 15th December 2024<\/p>\n\n\n\n<p>The <strong><a href=\"https:\/\/www.caclubindia.com\/news\/cbdt-extends-itr-filing-deadline-for-taxpayers-under-section-92e-to-15th-december-2024-24188.asp\">CBDT has extended the due date<\/a><\/strong> for filing income tax returns for AY 2024-25 from 30th November 2024, to 15th December 2024.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"674\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92E-Due-Date-Extended-1024x674.png\" alt=\"\" class=\"wp-image-1069\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92E-Due-Date-Extended-1024x674.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92E-Due-Date-Extended-300x198.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92E-Due-Date-Extended-768x506.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/11\/Section-92E-Due-Date-Extended.png 1048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_it_compulsory_to_file_Form_3CEB\"><\/span>Is it compulsory to file Form 3CEB?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes, its compulsory. <\/p>\n\n\n\n<p>As per section 92E read with Rule 10E, an assessee who has entered into an international transaction or specified domestic transaction, during the previous year with an associated enterprise is required to file form 3CEB and any income arising from an international transaction shall be computed having regard to the arm&#8217;s length price.<\/p>\n\n\n\n<p>As per Rule 10E, every assessee who has entered into international transaction or specified domestic transaction during the previous year shall obtain a report from Chartered Accountant in Form 3CEB. <\/p>\n\n\n\n<p>The Form has to be uploaded by CA using DSC.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_prerequisites_for_filing_of_Form_3CEB\"><\/span>What are the prerequisites for filing of Form 3CEB?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxpayer and CA are registered on the e-Filing portal with valid user ID and password<\/li>\n\n\n\n<li>Status of PAN of taxpayer and CA is active<\/li>\n\n\n\n<li>Taxpayer has assigned CA for form 3CEB<\/li>\n\n\n\n<li>CA and Taxpayer have a valid and active Digital Signature Certificate.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalty_for_Non-Compliance\"><\/span>Penalty for Non-Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If fails to furnish the report within the deadline a penalty will be levied amounting to Rs. 1,00,000.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 92E applies to international and specified domestic transactions between Associated Enterprises (AEs), with at least one party being a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1070,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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