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Master File, Local File, CbC Reporting Deadlines

January 1, 2025
Master File, Local File, CbC Reporting Deadlines

Master File, Local File, CbC Reporting Deadlines

CBDT's compliance calendar for FY2024-25:

  • TP audit (Form 3CEB): Oct 31, 2025
  • Transfer pricing documentation: Oct 2025
  • Master File: Nov 30, 2025
  • CbC reporting: Mar 31, 2026 (if applicable)

Source:

Official Circulars and Notification Section: CBDT

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