ICAI Releases Transfer Pricing Compliance Handbook with Year-End Checklist for FY 2025-26:

The Institute of Chartered Accountants of India (ICAI) has released a handbook on "Year-End Transfer Pricing Compliance Checklists", a practical guide to Form No. 3CEB, transfer pricing documentation, master file, and country-by-country reporting.

The handbook has been developed based on the Income Tax Act, 1961, as amended by the Finance Act, 2026, for the Financial Year 2025-26.

Over time, Transfer Pricing (TP) has evolved into one of the most key areas of international taxation, with increasing emphasis on strong documentation, timely compliance, and transparency. Over the years, the ambit of transfer pricing has expanded, and complexity in its compliance has also increased.

The aim of this handbook is to provide taxpayers with a practical, structured, and implementation-oriented reference on year-end TP compliance requirements. The handbook has not simply summarised the legal provisions but instead has provided taxpayers with a comprehensive guide with compliance checklists, documentation requirements, information-gathering templates, and key considerations that may be relevant while advising clients and undertaking TP compliance engagements.

At the start of the handbook, there is a detailed and unified year-end transfer pricing compliance calendar.

Refer to the official handbook for complete information.