Form 3CEAC – Master File and Country-by-Country Report

Form 3CEAC is a critical compliance requirement under Indian transfer pricing regulations for multinational enterprises (MNEs) operating in India. This comprehensive template streamlines the submission of master file documentation and Country-by-Country (CbC) reporting requirements under Section 92D of the Income Tax Act, 1961.

Who needs Form 3CEAC?

Indian constituent entities of multinational groups with consolidated group revenue exceeding ₹500 crore (approximately USD 64 million) must file Form 3CEAC. This applies to tax professionals, chartered accountants, CFOs, and compliance officers managing transfer pricing documentation for multinational corporations with Indian operations.

What this template covers:

This Paperform template guides you through the complete 3CEAC filing process, capturing essential information about your multinational group structure, transfer pricing policies, intangible assets, intercompany financial activities, and country-by-country revenue allocation. The form is structured to align with CBDT requirements and OECD BEPS Action 13 guidelines.

Streamline your transfer pricing compliance:

Instead of managing complex spreadsheets and document exchanges, use this digital form to collect structured data from finance teams, legal departments, and regional controllers. Set up conditional logic to show relevant sections based on your group structure, and use calculations to validate revenue totals and allocations automatically.

Connect your tax workflow with Stepper:

Once submitted, use Stepper to automate your compliance workflow—route submissions to reviewing chartered accountants, trigger document compilation, update tax management systems, and send filing confirmations to stakeholders. You can also integrate with accounting software, document repositories, and CRM systems to keep all transfer pricing documentation centralized and audit-ready.

Professional, secure, and compliant:

Paperform is SOC 2 Type II certified and offers data residency controls suitable for handling sensitive financial and corporate structure information. With role-based permissions and secure file uploads, your Form 3CEAC submissions remain confidential throughout the compliance process.

Whether you're a Big Four accounting firm managing multiple client filings, an in-house tax team, or a boutique transfer pricing consultancy, this template helps you collect accurate 3CEAC data efficiently while maintaining the professional standards expected in Indian tax compliance.