CBDT FAQ Deep-Dive Series #5: Transfer Pricing Transition Under Sections 92 to 92F of the Income-tax Act 1961 Preserved by Section 536 Sub-Clause 5 of the Income-tax Act 2025 for FY 2025-26 Files – Form 3CEB October 31 2026 Deadline, Form 3CEAA Master File Rule 10DA, Form 3CEAD CbCR Rule 10DB, Section 92CA TPO Reference, Section 92CB Safe Harbour Rule 10TD, and the 8-Step Practitioner Sprint Before October 31, 2026
Section 536 sub-clause 5 of the Income-tax Act 2025 preserves the entire Chapter X transfer pricing framework (Sections 92-92F of the 1961 Act and Rules 10A-10THD) for FY 2025-26 international and specified-domestic transactions. Form 3CEB October 31, 2026 deadline, Form 3CEAA master file Rule 10DA, Form 3CEAD CbCR Rule 10DB, Section 92CB safe harbour Rule 10TD, Section 92CC APA continuity, penalty exposure under Sections 271BA / 271AA / 271G / 271GB / 270A, and an 8-step practitioner sprint.