Forms › Transfer Pricing & International Taxation › Form 52

Form 52 — Annual Compliance Report on an APA

✓ Corroborated with CBDT / incometax.gov.in G · Transfer Pricing & International Taxation
Replaces old Form 3CEF. Under the Income-tax Act, 2025, this compliance now uses Form 52.
New form numberForm 52
Old form number3CEF
Act 2025 referenceAPA
CategoryG · Transfer Pricing & International Taxation
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 52?

Form 52 is the Income-tax Act, 2025 form titled “Annual Compliance Report on an APA”. It replaces the earlier Form 3CEF used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Transfer Pricing & International Taxation category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 52, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 3CEF?

Under the Income-tax Act, 2025, old Form 3CEF is replaced by Form 52 — Annual Compliance Report on an APA. It applies to Tax Year 2026-27 onwards.

From when does Form 52 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.