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What Is Form 3CEAD - Due Date, Applicability And How To Download Form 3CEAD

By CA Mohammed S Chokhawala

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Updated on: Apr 21st, 2025

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2 min read

In different aspects of international taxation, working as per compliance is significant. For several multinational organisations operating in India, Form 3CEAD is crucial to ensure its adherence to tax regulations. 

This article provides a detailed understanding of what Form 3CEAD is, its purpose, applicability, due date, and how to download the form.

What is Form 3CEAD?

Form 3CEAD, also known as a 'Country by Country Report' (CbCR), is a report by a parent entity or any constituent entity or an alternate reporting entity as a resident of India to fulfil the purpose of  Section 286(4) of the Income-tax Act,1961. This tax document helps in reporting detailed information about different multinational entities that are part of an international group.

The Indian tax authorities use Form 3CEAD to regulate and scrutinise the compliance and pricing of financial transfers among such groups. Moreover, disclosing such comprehensive data about the company's financial dealings and operations assists the tax authorities in evaluating the tax liability of such organisations accurately.

Form 3CEAD Due Date

The due date to fill Form 3CEAD is generally 12 months from the end of the company’s reporting accounting year. The deadline is 31 December 2024 (as the reporting accounting year is 1st January 2023 to 31 December 2023) to submit Form 3CEAD to complete the Country by Country reporting process.

Form 3CEAD Applicability

 Form 3CEAD is applicable when the total consolidated group revenue for the preceding accounting year exceeds Rs. 5,500 crore and the following conditions are satisfied:

  • Where the parent entity  is ‘not obligated’ to file CbCR in its home country  
  • Where India does not have an agreement for the exchange of CbCR with the jurisdiction in which the parent entity or alternate reporting entity is resident  
  • Where there has been a systemic failure* in a country, and this is intimated by the prescribed authority to the constituent entity

In the absence of a CbCR exchange agreement between India and certain jurisdictions, one of which is the USA, inbound constituent entities with their ultimate parent entity or alternate reporting entities in such jurisdictions would need to file the CbCR in India (i.e. electronically file it with the Indian tax authorities) within the prescribed timeline, i.e. 12 months from the end of a relevant accounting year. In the event of a systemic failure, the timeline is six months from the end of the month in which intimation is given of this systemic failure. 

Such filing by the inbound constituent entity should not be required if the ultimate parent entity has appointed an alternate reporting entity and the jurisdiction of the alternate reporting entity has a CbCR exchange agreement with India. 

*"Systemic failure" for a country or territory means that they have an agreement with India to share certain reports under Section 286 of the Act. However, if they violate this agreement by stopping automatic exchange or repeatedly fail to send India reports about international groups with entities in India, it's considered a systemic failure.

Form 3CEAD Download

Click here to download Form 3CEAD.

Frequently Asked Questions

Should an Indian CE file CbCR in Indian currency?

A constituent entity can adopt the CbCR prepared by its parent in a different currency for filing purposes by using a different GAAP (e.g. US GAAP or IFRS). Part A of Form 3CEAD requires reporting of “currency used”, which implies that CbCR filings by constituent entities can be in overseas currency. According to the recommendations of the OECD’s Action Plan 13, the source of data, e.g. US GAAP or IFRS, should be mentioned in Part C of Form 3CEAD to demonstrate year-on-year consistency. 

In the case of multiple resident inbound CEs, does CbCR need to be filed by all of them?

According to Rule 10DB(5) of Income-tax Rules, 1962, if there are more than one inbound constituent entities resident in India, CbCR should be only filed by an entity designated to file such a report. The designated entity needs to intimate this by filing Form 3CEAE.

Who can sign form 3CEAD for constituent entity?

Form 3CEAD needs to be signed by a person who is competent to verify the return of income under Section 140 of the Act. Accordingly, the MD of an inbound constituent entity can sign Form 3CEAD electronically by using a digital signature certificate.

What are the applicable penalties for non-filing of CbCR in India?

According to Section 271GB of the Act, the applicable penalties include: 

(i) If failure to furnish CbCR continues for one month: Rs. 5,000 per day of default 

(ii) If failure to furnish CbCR continues beyond a period of one month: Rs. 15,000 per day of default 

(iii) Not furnishing CbCR even after levy of penalty, based on either (i) or (ii) above (i.e., for delay beyond the date of service of penalty order based on either of (i) or (ii) above): Rs. 50,000 per day of default.

About the Author

I'm a chartered accountant, well-versed in the ins and outs of income tax, GST, and keeping the books balanced. Numbers are my thing, I can sift through financial statements and tax codes with the best of them. But there's another side to me – a side that thrives on words, not figures. Read more

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