Section 92E & Rule 10E: File Form 3CEB for International Transactions by November 30 to Ensure Compliance with Transfer Pricing.

Individuals involved in international or specified domestic transactions must submit an accountant's report, as per Section 92E and Rule 10E, using Form No. 3CEB by the specified date, typically November 30 of the assessment year. The report, filed electronically, includes an examination of accounts and records, verification of compliance with Rule 10D, and confirmation of the accuracy of particulars in the annexure. Various circulars have extended the submission deadlines for different years, reflecting changes in due dates for filing these reports. The document serves as a guide for compliance with transfer pricing regulations in international taxation.