Form 3CED is prescribed under Rule 10-I of the Income-tax Rules, 1962, and is used by taxpayers to apply for an Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT). This form enables businesses engaged in international transactions with associated enterprises to determine transfer pricing methods in advance, ensuring tax certainty and reducing the risk of disputes. It captures essential details such as applicant information, associated enterprises, jurisdictions, and pre-filing discussions with the APA authorities. Filing Form 3CED helps multinational companies achieve compliance with Indian transfer pricing regulations and maintain transparent tax reporting. Download the Form 3CED PDF to access the official format and submit your APA application accurately.

Source: https://incometaxindia.gov.in



