How to Prepare Form 3CEB in assureTP: Portal Imports, Prior-Year Prefill, Working Excel, Auditor Assignment, Reports and JSON

assureTP helps you prepare Form 3CEB by reusing the information already available in your client records, source documents and prior-year work. Within the assureOffice Practice Suite at assureoffice.in, you can retrieve available portal documents, import a supported existing form, bring forward recurring details, download a prefilled Working Excel, assign auditors across clients, and review international transactions and reported methods in one practice-wide report.

This reduces repeated entry and makes the next action easier to see: review what has been brought in, complete the current-year details, validate the form, and generate the PDF and JSON. Preparation remains organised by client and assessment year, with shared information available to the other relevant Practice Suite modules.

Preparing Form 3CEB also requires attention to substance. The client and assessment year must be correct, associated-enterprise details must be complete, transactions must reach the appropriate clauses, and the accountant’s report must agree with the working papers. This guide explains both the time-saving features and how to use them through to a reviewed output, including the differences between working data, a validated final form, generated JSON and a filed record.

1. Start with the information you already have

For a recurring client, the quickest sensible starting point is often the previous form or saved year. assureTP can reuse the recurring party, report and transaction structure, while leaving current-year amounts and other year-specific information for review and completion.

For a client with existing current-year work, Download Working Excel gives you selected sections already populated from the saved preparation. You can update a spreadsheet instead of re-entering the same rows one by one, then inspect the changes before Apply Excel.

For a practice handling many clients, Bulk Auditor Assignment and 3CEB Transaction Report provide separate ways to reduce repetitive administration and review saved transaction information across the permitted client list. The report’s Method column helps a reviewer locate recorded methods and missing entries; method selection remains part of the underlying professional analysis.

The useful sequence is source → supported prefill or reuse → review and completion → validated output. The following sections explain the actual buttons and decisions at each stage, including which details still need your input.

2. What assureTP helps you prepare

assureTP organises Form 3CEB preparation into the accountant’s report, Part A, associated enterprises, international transactions and specified domestic transactions. It also supports working Excel, prior-year reuse, PDF review and JSON generation.

The principal workflow is:

1. Open the correct client and assessment year.
2. Import or enter the relevant information.
3. Review client, auditor, associated-enterprise and transaction details.
4. Use Validate and Fill Form 3CEB.
5. Review Final Form 3CEB and the PDF preview.
6. Use Generate JSON and resolve any remaining validation messages.
7. Complete the relevant filing steps separately and retain the resulting evidence.

The books amount, arm’s-length amount, selected method and explanations come from your reviewed records and professional work. assureTP provides fields for these conclusions; selecting a method does not run a comparable-company search or produce a transfer-pricing study. Similarly, the transaction-value calculator assists with an aggregate; it does not determine an arm’s-length price.

This distinction makes the workflow clearer: prepare the substantive analysis, record the reviewed outcome in assureTP, and use the application to organise and check the reporting output.

3. Keep the right information ready before starting

Collect the taxpayer’s name, PAN, address, status, assessment year and previous-year end. Keep the nature-of-business classification and the report-signing particulars ready as well.

For each relevant enterprise or person, assemble the legal name, relationship, business description, address and applicable identification details. For transactions, prepare the description, direction, books amount, reviewed arm’s-length amount where the clause asks for it, method and observations. Quantity, unit, currency, interest rate, agreement details or restructuring terms may also be needed, depending on the clause.

Useful starting documents include an existing Form 3CEB JSON, a supported original portal PDF, a prior-year workspace and Excel workings prepared in the application’s formats.

Do not assume that a transaction label alone establishes its reporting treatment. A service description, loan ledger or related-party name is an input to review. Confirm the relevant clause and reporting requirements before entering the final values.

4. Create or select the client, then open the assessment year

Start from All Clients in the assureOffice Practice Suite. If the client already exists, open that record so the modules use the same client identity.

For a new client:

1. Click ＋ New Client.
2. In Add client, use Create manually when starting without an import.
3. Select the client type and assessment year.
4. Enter the client name or first name, surname or entity name as relevant, file number, PAN and date of birth or formation.
5. Click Create client.

The general client-creation screen allows a PAN to remain pending, but Form 3CEB requires a PAN before opening its workspace. Complete it before proceeding.

In Choose workspace, locate Form 3CEB, check Assessment Year, and click Open Form 3CEB. For an existing year, open the corresponding workspace rather than creating another client with the same PAN.

The 3CEB Overview provides an assessment-year filter and work-status views. Its rows have Open 3CEB. New work starts from the client selection workflow.

5. Understand the workspace before entering figures

The left navigation contains:

• Client & Year
• Auditor Report Details
• Part A / Basic Details
• Associated Enterprises
• Consolidated Transactions
• Domestic Transactions
• Final Form 3CEB
• Preview & Export

The top bar includes the assessment-year selector, Client Master, Portal Login, Switch App, Prepare Next AY, Import, Templates, Pull from Last AY, Download Working Excel, Preview and Generate JSON, subject to the year’s status and your access.

The summary strip shows the number of associated enterprises, transaction rows, year and save state. Use these counts as quick completeness checks after an import.

Most general and master-list changes save automatically. Transaction dialogs have their own Save button. Before switching years, importing another file or closing the browser, finish any open transaction dialog and wait for Saved. A visible Save failed message requires attention; moving to another section does not resolve it.

6. Choose the starting source that matches your work

Different sources serve different purposes.

These are not interchangeable replacement operations. A Form 3CEB JSON import can replace an existing working year after confirmation. Working Excel applies reviewed changes to its selected sections. A prior-year pull brings recurring details while protecting current-year amounts and dates.

Choose the route before uploading, especially when the current year already contains manual work.

7. Import an existing Form 3CEB JSON or PDF

Open the client and click Import. The file chooser accepts JSON, PDF and XLSX files.

For a Form 3CEB JSON or supported PDF:

1. Select the original file for the intended client.
2. Allow assureTP to identify its PAN and assessment year.
3. Read any existing-data confirmation carefully.
4. Confirm replacement only when that is the intended result.
5. Review the year that opens after the import.
6. Check the client identity, report particulars, associated enterprises and clause-wise transaction counts.

The imported Form 3CEB’s assessment year determines its destination. Do not assume that a prior-year file becomes current-year data simply because a current-year workspace was open. Import the historical form into its own year, then use the prior-year reuse tools.

A PAN mismatch is rejected. An existing year recognised as filed is protected from replacement through this import workflow. Where filing evidence is recognised, the imported year may become Filed and view-only; a working JSON is not automatically proof of filing.

For PDF imports, use the complete original, readable portal Form 3CEB. The supported parser checks the document’s structure and transaction rows. An arbitrary scan, incomplete PDF, altered table layout or password-protected file that cannot be opened should not be treated as a reliable source for automatic extraction.

Review addresses, nature of business, identification details and any blank values against the original PDF. Import is a starting point for review, not a substitute for reconciliation with the source document.

8. Use the shared Import Centre when documents arrive together

The assureOffice Practice Suite has a common Upload & Import workflow for documents used across its modules. This is useful when a client provides Form 3CEB, tax-audit and ITR files together.

Select the Client, or use Create client from file. Leave Assessment Year (if not found automatically) on Auto-detect from document unless fallback context is needed. Add the files in Drop JSON / PDF / Excel / ZIP files here, then click Upload & Import. Review each file’s detected type, client, year and status. A stored resource and an applied working form are separate stages: verify the resulting workspace before assuming the preparation has changed. Other document types follow their own module workflows; uploading a Tally or financials file does not make it a Form 3CEB import.

Inside assureTP, Switch App includes Import Centre and Common 3CEB documents. The common-documents list shows available Form 3CEB resources for the PAN and assessment year, including their filenames and versions. Selecting a document can prompt for replacement if working data already exists.

Fetch an available previous-year Form 3CEB from the portal

1. Open Import Centre and select the client/PAN and the current assessment-year context.
2. Expand More import options — connectors and financials.
3. In Income Tax Portal, click Open Connector. Confirm the PAN and AY displayed in the connector.
4. Enter the Income Tax Portal password, or use the available saved credential. If you intend to retain the credential for the organisation, use the password-saving controls shown on the screen.
5. Select Previous-year Form 3CEB. Review the other document checkboxes and keep only the sources you intend to fetch.
6. Click Fetch Selected. Fetch All Available requests the broader available document set and is appropriate only when you want that broader retrieval.
7. Review the fetch status and saved-document results. A document can be unavailable or require manual action; a completed fetch attempt does not guarantee that every selected source was returned.
8. Open assureTP for the document’s source assessment year, then use Switch App → Common 3CEB documents. Select the matching filename/version and review any existing-data confirmation before applying it.
9. Inspect the imported form in that source year. Then use Prepare Next AY or Pull from Last AY to bring the appropriate recurring information into current-year preparation.

In this single-client connector, Previous-year Form 3CEB means the immediately preceding AY relative to the selected context. For example, a current AY context of 2026-27 requests the previous-year Form 3CEB for AY 2025-26. Downloading that historical source does not relabel its figures as current-year values.

The connector’s broader choices include Current Tax Audit Worklist + 3CD Prefill, Previous-year Filed 3CD, AIS / TIS, Form 26AS, ITR Prefill JSON and Filed ITR package. These are distinct sources for the relevant suite workflows. The current-year ITR Prefill JSON and current-year Tax Audit prefill are not a current-year Form 3CEB prefill or a transfer-pricing calculation. For a Form 3CEB-only retrieval, review and narrow the selections accordingly.

The single connector retrieves and stores available source documents. Applying a Form 3CEB resource and reviewing the resulting working year is a separate step. Portal Login by itself is also different from importing a form or submitting a prepared report.

Fetch and import for several clients

For a batch, expand Import from Income Tax Portal — multiple clients in Import Centre:

1. Click Download Excel Template, complete the portal credential workbook and use Import Credentials. Review any rejected rows.
2. Search the saved client list and select the clients for this batch.
3. Confirm Current AY and Last AY — filed documents separately.
4. Select the required document types: Last AY filed ITR, Last AY 3CA/3CB–3CD, Last AY 3CEB and/or Current AY prefilled ITR.
5. Click Fetch & Import, then review the batch progress and per-document results.
6. Use Show results to inspect failed, unavailable, OTP/manual-action or pending-review items. Retry Failed, Cancel Pending, recent batches and Download Failure Report help manage the remaining work where available.
7. For a Form 3CEB result needing review, open Review and inspect the source and destination. Use Apply if Empty / Retry Import for the corresponding available action. If existing work is to be replaced, review the replacement scope, type REPLACE and use Replace Existing Data only when that is the intended result.
8. Open the source-year workspace afterward and check the imported details before bringing recurring information into the current year.

Batch fetching can apply a retrieved Form 3CEB to an empty source-year workspace. Existing populated data is kept for review; replacement requires the explicit replacement process, and protected filed years remain protected. The bulk document choices above do not include AIS/TIS or Form 26AS.

Accounts requiring OTP verification can be skipped for manual action. Where automatic retrieval is unavailable, download the source through the appropriate portal workflow and upload the supported file to Import Centre. Credential workbooks and saved-list exports can contain portal login credentials; restrict access to those files when using the batch workflow.

After using a shared source, reopen the relevant Form 3CEB year and verify that the intended information is present.

9. Know the difference between the Excel options

The Templates menu contains Blank Smart Template and Full Form Excel Template. Separately, Download Working Excel exports selected sections from the current client and assessment year.

For ongoing preparation, Working Excel provides the controlled round-trip workflow. It is prefilled from the selected client’s saved work for that assessment year, including available imported information and edits already saved in assureTP. It carries the client/year identity, existing rows and information needed to review changes on re-import. You therefore continue from the current preparation instead of starting a blank spreadsheet.

The Blank Smart Template is a separate starting format with the sheets General_Info, Associated_Enterprises and Transactions. Complete its prescribed labels and headers, including PAN. Its import replaces the working input data rather than following the same cell-level merge process as Working Excel.

The Full Form Excel Template provides a fuller form-oriented workbook. Do not assume that every downloaded Excel file can be re-imported through the Working Excel workflow. For reliable current-year spreadsheet editing, download the client’s Working Excel and retain its structure.

In Preview & Export, the Export Excel action opens the working-export chooser. Use the options shown there to select the required sections and layout.

10. Download and complete Working Excel correctly

Click Download Working Excel. The Export Working Excel dialog lets you choose:

• Compact — recommended
• Clause-wise — detailed sheets

Select the sections to include. You can use All, Clear, With data or Search sections. Include an additional clause at this stage if you expect to add transactions for that clause in Excel. Then click Download Excel.

The compact workbook uses readable sheets such as Client & Report, Associated Enterprises, Transactions and Additional Details, depending on the sections selected. The detailed layout separates the selected clause information into individual sheets. Both layouts use the saved information available for those sections. Missing details remain for completion; the download does not invent a books amount, arm’s-length conclusion or signing date.

The compact transaction sheet includes a Reference, Clause / Nature, party or business, type, description, quantity, unit, amount type, books or single amount, ALP amount, method, remarks and prior-year references. Where prior-year references have been brought into the workspace, Last AY — Books and Last AY — ALP let you compare the earlier figures alongside the current work without copying them into current-year amount cells. Clause-specific fields that do not fit the common columns belong in Additional Details.

For a new compact-workbook transaction, use a unique reference such as NEW01, choose the clause and enter the party. Use the same reference in Additional Details where extra fields are required. This links the details to the intended transaction.

Observe these rules:

1. Keep hidden mapping rows, columns and sheets intact.
2. Keep existing row IDs and references with their original rows.
3. A blank editable cell keeps the saved value; it does not clear it.
4. Zero is an entered amount and is different from a blank.
5. Removing an Excel row does not delete the corresponding saved transaction.
6. Last AY columns are reference information, not current-year inputs.
7. Use the provided dropdown values or valid supported codes.
8. Replace formulas with their calculated values before importing.
9. Use an Excel date or the indicated date format for date fields.

The importer checks the workbook’s PAN and assessment year. If the application data changed after the workbook was exported, it can identify conflicting edits and ask you to export again. This protects changes made by another preparer or in another session.

11. Review and apply an edited workbook

Return to the same client and assessment year, click Import, and choose the edited Working Excel file.

The application first checks the workbook. Where corrections are required, Excel — corrections required explains that nothing was applied and lists the cells or values to fix. Correct the file and upload it again.

For a valid workbook, Review Excel Import shows added, updated and unchanged counts, together with the number of filled cells that will change. Review these before clicking Apply Excel.

Applying the workbook saves the reviewed changes and keeps a recovery snapshot. Revisit the affected clauses, confirm the row counts and current-year values, and validate the form again before final output.

Working Excel files must be below the application’s 15 MB import limit. An unrecognised workbook should not be forced into the workflow by renaming sheets or extensions; download the correct template or a fresh export.

For a recent Working Excel apply or prior-year pull, Templates → Undo Last Apply opens Restore before last apply. Read the action being restored and click Restore only when appropriate. This replaces the current working data with the snapshot, including changes made after that apply. It is not a general undo button for every manual edit or deletion.

12. Prepare the next year or pull selected details from last year

Use Prepare Next AY when the next assessment-year workspace does not yet exist. Open the source year, click the button, read the target year in the confirmation and proceed.

The new working year carries recurring master details, associated enterprises and transaction structures. Current-year transaction amounts, quantities, applicable unit selections and signing dates require fresh completion. Previous-year amounts can appear as reference values. Review descriptions, agreements, methods, rates, relationships and observations even where they carry forward.

If the target year already exists, assureTP offers to open that year rather than overwrite it through this action.

Use Pull from Last AY when the current-year workspace already exists and you want selected recurring details:

1. Open the current year.
2. Click Pull from Last AY.
3. Select basic details, auditor/report details, associated enterprises or relevant clauses.
4. Decide whether to enable Replace already filled recurring details (current-year amounts/dates stay unchanged).
5. Click Review Pull.
6. Inspect the source AY and added, updated and unchanged counts.
7. Click Apply Pull.
8. Review the saved result and fill the current-year figures.

Without the replacement option, already filled recurring details are kept and missing details are brought in. Current-year amounts and dates remain protected; manual current-year rows remain available. The pull uses the immediately preceding assessment year and requires that year’s data to be available.

Section-level Pull from Last AY buttons help narrow the selection to the section being reviewed. Repeated use should still be followed by a row-count and content check.

13. Review the client master and year identity

Open Client & Year to check the client name, PAN, current AY and available years. Use the top-bar year selector to move between existing records.

Use Client Master or Edit Client Details for shared identity and address corrections. Shared PAN fields may be locked in the Form 3CEB editor because they are managed through the common client record.

In the working form, the assessee name and address are linked between the report and Part A. The previous-year-end fields also connect with the assessment-year information. Check all three: the selected AY, the displayed previous-year end and the year in the source document.

Do not change a date merely to make an old imported return look like current-year work. Use Prepare Next AY or the correct current-year workspace, then review the carried information. This preserves a meaningful distinction between historical records and current preparation.

14. Complete Auditor Report Details

In Auditor Report Details, review the assessee name, address, PAN, previous-year-end date and Observations / Qualifications.

Complete the report clauses, including the I/We salutation, the corresponding my/our and me/us wording, and Documentation Status. Selecting I or We updates related wording, but read the resulting report rather than assuming the default wording suits the engagement.

Documentation Status has a particularly important distinction: documents have been kept and documents have not been kept express different conclusions. If you choose the latter, the application shows a critical declaration and requires the confirmation checkbox. JSON generation also displays a warning. Select the conclusion supported by the work performed.

Under Accountant’s Details, enter or verify:

• Name
• Membership No.
• Firm Reg. No.
• Address
• Place of Signing
• Date of Audit Report
• Date of Signing

The name field can offer configured signing-partner suggestions. Selecting a recognised name may populate related particulars; review each field afterward. Use the dates relevant to the engagement rather than accepting today’s date or an old source date automatically.

The Practice Suite also provides common auditor management and More Actions → Bulk Auditor Assignment. This lets you allocate complete auditor identities to existing client-year workspaces in one reviewed process. The next section explains that workflow. An allocated auditor identity can be protected when a later source file is imported, so review the allocation or explicitly correct the accountant details when changing the appointed auditor, then verify the final report.

15. Assign auditors to multiple clients through a reviewed workbook

When the same partner signs several reports, repeating the name, membership number, firm registration number and address in each workspace creates avoidable work. Bulk Auditor Assignment lets you maintain the identity once in the workbook and map it to the appropriate client, year and module.

Use the following sequence:

1. From All Clients, open More Actions → Bulk Auditor Assignment.
2. Click Download Auditor Allocation List / Template. The workbook includes the current client-wise allocation list, Auditor Master and instructions.
3. Complete or review Auditor Master, including Firm Name, FRN, Signing Partner, Membership No. and the structured address details. Use the full six-digit membership number and keep identifiers as text.
4. In Client Allocation, identify the row by PAN + AY + Module. For this guide, select the relevant 3CEB workspace. Assign the intended FRN + Membership No.; names help you review the selection, but the identifier pair is what matches the partner.
5. Save the XLSX, select it on the assignment screen and click Upload & Preview.
6. Compare Current auditor and Assigned auditor. Review Status and Details, using the Show filter for All rows, Ready / Replacement, Errors / skipped or Applied.
7. Correct invalid or unintended assignments. A Replacement deserves particular attention because a saved auditor identity will change.
8. Click Apply Ready Assignments when the ready rows are correct.
9. Check the applied and failed/skipped results, then download the allocation list again to verify the actual saved auditors. Open a relevant assureTP report to inspect the final identity before output.

The operation updates existing accessible Tax Audit or 3CEB years; it does not create a missing module year. If clients or years need to be created first, use the available Bulk Add Clients (Excel) workflow and then return to the allocation list.

Rows with both FRN and membership number blank are skipped. Complete the master identity carefully: blank master address fields can clear those auditor fields when the full identity is applied. Signing dates, UDIN, observations and taxpayer addresses stay unchanged, and protected filed/submitted/approved/locked reports are skipped.

If a report or auditor master changes after the preview, review a fresh preview before applying. If processing is interrupted, use Reload Saved Preview to inspect the saved outcome before continuing. Explicit assignments are preserved through later imports; change them through another deliberate allocation or an explicit manual auditor edit.

16. Complete Part A and review the aggregates

In Part A / Basic Details, review the name, address, PAN, status and previous-year end. The assessment year is displayed from the working information.

For Nature of Business, click + Add Sector, choose the sector and select its relevant sub-sectors. Add another sector where needed. Remove Sector removes an unwanted entry. Avoid leaving empty placeholder sectors in the final preparation.

The Aggregate value of international transactions field uses Calculate. This opens the Transaction Value Calculator, with transactions grouped for review, checkboxes, Select All, Deselect All and a Running Total.

Select the relevant international transaction rows only and review domestic transactions separately. Closing-balance descriptions and Other Transactions are unchecked by default, but you must decide whether each item belongs in the aggregate. Default selection is an aid, not a conclusion about the reporting treatment.

Click Confirm & Update Total after reconciling the selection. The aggregate of specified domestic transactions has its own field and must be reviewed independently.

Revisit the aggregates when transaction values or classifications change. A total confirmed earlier should not be assumed to remain correct after subsequent edits. Prior-year totals shown as references should not replace current-year reconciliation.

17. Build a clean Associated Enterprises master

Open Associated Enterprises and click + Add AE. Enter the name, PAN or TIN as relevant, nature of relationship and business description.

Click Edit Address for the structured address. Select the country first, then complete the fields shown for an Indian or foreign address. Indian addresses use fields such as PIN Code, State, Post Office, Locality and District. Foreign addresses use Zip Code, State / Province and the relevant locality details. Click Save Address.

Use consistent party names in the master and transaction rows. The master supplies reusable relationship, identification and address information; unexplained spelling variations can make review harder and prevent the intended match.

The AE table’s Delete removes a master entry. It should not be used as a substitute for reviewing and deleting the related transaction rows. Check transactions separately before removing a party.

Where a clause requires identification or address details beyond the common editor fields, use the relevant Working Excel clause fields or Additional Details, then inspect the final clause. An imported source can contain more detail than is visible in the transaction summary grid.

Keep the international AE list and the specified domestic-person disclosures under separate review. Their legal classifications and relationship descriptions should follow the underlying facts rather than whichever value happens to be available first in a dropdown.

18. Add, edit, classify and delete transactions

Use Consolidated Transactions for the international transaction workspace and Domestic Transactions for specified domestic transaction rows.

To add a row:

1. Click + Add Transaction.
2. Choose Mapped to Section.
3. Enter the party or business name.
4. Complete the fields displayed for that clause.
5. Review the description, type, amounts, method and remarks.
6. Click Save.
7. Wait for confirmation and check the saved row in the list.

The transaction dialog is clause-specific. A services row asks different questions from a guarantee, loan, goods or restructuring row. Choosing the correct section first prevents you from trying to fit every transaction into the same set of fields.

To edit, click the transaction row. The Edit Transaction dialog shows its details. Changing Mapped to Section changes the available fields and resets some clause-specific selections, so complete the new fields again before saving.

Cancel or the close button asks about discarding unsaved transaction changes when necessary. If saving fails, the values remain in the dialog for correction or retry. After a timeout, confirm the existing save state rather than creating the same transaction again.

For navigation, the Clause filter provides All clauses and the clauses present in the list. Rows per page offers 10, 25, 50 and All. Use the page controls and horizontal scrollbar to inspect all columns. A filter or page size changes the view, not the underlying transaction set.

To delete, open the row’s three-dot menu and choose Delete transaction. The confirmation offers No, Keep It and Yes, Delete. Review the party and row before confirming. A manual deletion is not covered by a general unlimited undo history.

19. Review every relevant international clause family

The international portion includes the AE list and the following transaction families. The descriptions below explain the fields to inspect in assureTP; determine actual applicability from the engagement facts.

Some clauses have a single reported amount rather than a books-versus-ALP pair. The summary table has common columns, but the clause-specific dialog and final form determine which values the clause actually uses.

For other-property, intangible and restructuring rows, give adequate attention to the separate nature, description, agreement and terms fields. One short generic description may not capture the information the final clause requires.

After an import, review the mapping rather than accepting a description-based classification without checking it. Any Unmapped row needs attention before final processing.

20. Complete the specified domestic transaction disclosures

The domestic portion contains a separate person list and transaction families:

Clauses 23, 24 and 25 include fields such as type, description, quantity, unit, amount type, books/computed amounts, method and observations. Clause 26 provides the other-domestic-transaction description and relevant pricing fields.

Clause 21 requires a separate check. It is not an ordinary selectable transaction row in the generic + Add Transaction dialog. Use Download Working Excel, include the Clause 21 section and complete its person-list fields in the selected layout. In compact mode, use the linked Additional Details fields where required; the clause-wise layout exposes the full section more directly. Import, review and apply the workbook, then inspect Clause 21 under Final Form 3CEB → Part C.

Do not assume that entering a domestic transaction automatically completes its person-list disclosure. Review both the person details and the transaction clause, and resolve any relationship or identification validation messages without changing the underlying facts merely to pass a check.

21. Enter quantities, units, methods and pricing values carefully

Where quantity is requested, enter the relevant quantity or the supported text placeholder - when appropriate. Select the unit from the available list; use the exact listed value, such as kilograms, rather than an unsupported abbreviation.

For a row involving mixed units, various quantities is available. A blank quantity or unit may be acceptable while preparing a draft but can cause a final JSON validation message where the clause requires it.

Method choices include Comparable Uncontrolled Price (CUP), Resale Price Method (RPM), Cost Plus Method (CPM), Profit Split Method (PSM), Transactional Net Margin Method (TNMM) and Other Method. Choose the method supported by the analysis. The selection records the method; it does not perform the analysis.

Review Paid/Payable and Received/Receivable independently of the transaction description. For services, also check Provided/Availed; for money transactions, Lending/Borrowing; for guarantee or securities rows, the relevant charge type.

Enter books and ALP/computed amounts only in the fields applicable to that clause. Do not copy one amount into the other solely to complete the form. Currency selection is a reporting detail and should not be treated as an automatic foreign-exchange conversion facility.

Use observations to explain the reported treatment where appropriate. A blank should remain an unresolved preparation point until it has been reviewed, rather than being filled with an unsupported conclusion.

22. Validate the working data and populate the final form

Open Preview & Export and click Validate and Fill Form 3CEB. This checks the working information and prepares the clause-wise final representation.

Validation can identify missing report identity, address and previous-year information; missing accountant particulars or signing dates; incomplete Part A information; invalid relationships, methods or dropdown values; missing AE details; and unmapped transactions.

If the documentation declaration says the records have not been kept, complete the explicit confirmation only after reviewing that conclusion.

Resolve each reported issue in its source section. For a transaction problem, reopen the row and save the correction. For client or auditor information, correct the appropriate details and wait for the save state. Then run Validate and Fill Form 3CEB again.

This processing step and final JSON validation are distinct. A form can reach the review stage while still needing a correction to meet the bundled JSON schema. The practical sequence is therefore: complete the working data, populate the form, inspect it, then generate and check JSON.

After any further working-data change, validate again. The application prevents JSON generation from silently using a final form that is older than the saved working data.

23. Review Final Form 3CEB and download the PDF

Final Form 3CEB presents a read-only view with tabs for Auditor’s Report, Part A, Part B and Part C. Review the information in the same order in which the report will be understood.

Check the report identity and dates, business classification, aggregates, AE list, every relevant transaction clause and the specified domestic-person list. Inspect the Yes/No applicability indicators and the rows under applicable sections. Compare totals and counts with the reconciled working papers.

Use Edit Details to return to the working workflow, then select the relevant section. Final output is reviewed here; the working sections are where corrections should be made.

Click Preview or Preview Form 3CEB to open the PDF review screen. It provides:

• Back to Editor
• Download PDF
• Open / Print PDF
• Download HTML

The generated PDF includes page margins and page numbering, with wider transaction information accommodated in the report layout. Review all pages, particularly long descriptions, addresses and wide tables. If PDF generation cannot complete, retry and use the available HTML download for inspection where necessary.

The prepared PDF is a review and record output. It should not be presented as a portal acknowledgement or evidence that the report has been submitted.

24. Generate JSON and understand work status

After validation and final review, click Generate JSON. assureTP saves the working data, checks whether the final form is current and validates the export against its bundled Form 3CEB schema.

If an error is reported, use its clause, row or field description to locate the issue. Quantity and unit messages, missing fields and invalid selections should be corrected in the working record before validating and generating again.

Successful generation downloads a Form 3CEB JSON for the client and AY. Keep it with the reviewed PDF and supporting working papers. Complete the required portal upload, signing, submission and acknowledgement steps through the applicable filing process; downloading JSON does not itself complete them.

In billing-enabled access, final JSON generation can require an available filing entitlement for that PAN and AY. The application can direct you to Plans & Billing when needed. Review the account’s displayed terms rather than assuming a particular price or free final export. Re-generating the same already unlocked PAN/AY does not create a new filing unlock merely because the file was downloaded again.

The overview distinguishes:

• Working: preparation or review is in progress.
• JSON Ready: valid JSON has been generated for the saved data revision.
• Filed: filing evidence has been recognised in the stored record.

Changes to the saved work can move it back from JSON Ready to Working. A filed year is view-only: review and permitted outputs remain available, while editing and replacement actions are restricted. Prepare Next AY allows work to continue in a new year.

25. Use the separate 3CEB Transaction Report for practice review

From All Clients, open 3CEB Transaction Report. This provides a practice-level report of international transactions across selected clients for an assessment year.

Use this sequence:

1. Open All Clients → 3CEB Transaction Report.
2. Choose Assessment Year.
3. Choose All clients with a 3CEB year or Selected clients under Client selection.
4. For a selected-client review, search by client name or PAN and select the required rows. The visible-client selection control can help with the filtered list.
5. Click Download Excel and open the 3CEB Transactions sheet.
6. Review the transactions using the table’s columns and Excel filters.

The report uses saved working or filed Form 3CEB data, with one row per international transaction. It excludes domestic transactions and unsaved edits. Resolve any reported unmapped rows before downloading the report.

Books, ALP and single reported amounts stay separate. Guarantee or securities amounts appear as reported amounts, and missing amounts or methods remain blank. There is no combined grand total that mixes these different measures.

The report brings together Client Name, Client PAN, AY, 3CEB Clause, Associated Enterprise, AE Country, Transaction Nature, Transaction Description, the separate amount columns, Currency, Method and Report Status. The Method column displays the saved method, including labels such as CUP, RPM, CPM, PSM, TNMM or Other Method where recorded.

For example, filter Method to identify rows with no recorded method, or filter a clause and compare the descriptions and recorded methods across selected clients. Use this to raise focused review questions and return to the relevant client workspace for any correction. The report does not recommend a method or establish that clients with similar descriptions should use the same method.

This is a practical way to review coverage across the permitted practice list, investigate blanks and compare recorded transaction classifications without opening every client first. It is separate from a client’s Form 3CEB PDF and from the Working Excel used to update that client’s preparation. Its purpose is review of saved disclosures, not TP benchmarking or comparable selection.

26. Review related-party information before using it in Tax Audit or ITR

The shared Practice Suite can make relevant Form 3CEB information available for reviewed use in Tax Audit and ITR.

In assureTP, Switch App → Expense review in Tax Audit opens the related review workflow. Review Decision, 40A(2)(b) relationship and Disallowance, if any, then use Confirm review & update Clause 23 when the conclusions are complete. Decisions include Needs Review, Confirmed and Excluded. Confirming requires the relevant relationship and INR amount; use the reviewed figure, not an assumed currency conversion. A Form 3CEB disclosure should not automatically be treated as a tax-audit payment or a tax disallowance.

In particular, Clause 23 in the Tax Audit workflow is a different context from the section numbered 23 in Form 3CEB. Follow the labels and purpose of the module you are reviewing.

In assureITR, Switch App → Related-party data opens Confirmed 3CEB / Clause 23 data. Review the information before Use confirmed data in ITR. Only a separately reviewed disallowance is relevant to the corresponding ITR computation link; payment amounts themselves remain reference disclosures. Check for an existing manual adjustment so the same item is not counted twice.

If the Form 3CEB source changes after review, revisit the linked information. Confirmed information from an earlier revision should not be assumed to remain valid after a transaction or amount has changed.

27. Keep backups and shared documents in their proper roles

Autosave protects routine progress when a save is confirmed. Working Excel provides a portable editing record. Generated PDF and JSON provide outputs for review and filing work. A Complete Client Backup serves a broader restoration purpose.

The All Clients area provides ↓ Backup for a client and ⇧ Import backup for restoring a supported client-backup ZIP. Availability depends on permissions and, where billing applies, the required filing unlocks. A complete backup can include multiple module records and assessment years, so check the scope before downloading or restoring it.

Restore involves a preview and confirmation. Read the client and replacement scope carefully: restoring an older backup can replace more recent work for that client. It is not a selective transaction import. Other clients are outside that client-backup replacement scope.

Common Form 3CEB documents provide reusable source records and generated resources. They are useful when moving between modules, but storing a source document is not the same as backing up every working-year change.

Before a substantial re-import or reworking exercise, retain the relevant current outputs and an available backup. After restoring, reopen the client, check its years and confirm the latest intended working state before continuing.

28. Work with your team through the hosted browser workspace

On the hosted assureOffice Practice Suite, authorised team members can open the same firm’s saved client records through a browser from the office, home or another working location. Each person uses their own registered email and password. The admin can allocate selected clients, allowing the preparer and reviewer to work from a shared saved record rather than exchanging separate copies for each handover.

To set up team access:

1. The main account admin opens User Settings from the top navigation. On a narrow screen, open the navigation menu first.
2. Check Account details, including the organisation name, and use Save details if anything changes.
3. Under Manage sub-users, enter the team members’ email addresses, one per line or separated by commas. You can add an email before that person registers. The selected access settings apply to every email in that submission.
4. Set Client access to All clients or Selected clients. For selected access, tick the required client names/PANs.
5. Review Create Client and Delete Client. The defaults are Create Client enabled and Delete Client disabled. The simplified screen includes normal read/write, import, upload, download and backup work for accessible clients; it does not provide a separate read-only or maker/checker selector.
6. Click Save sub-user access and check the status: Awaiting registration, Pending acceptance or Active.
7. The team member registers or logs in using that exact email, opens User Settings, finds Work as sub-user of [firm], and clicks Accept & work as sub-user. They review and accept the confirmation.
8. The team member returns to All Clients, opens an allowed client, selects its Form 3CEB assessment year and continues the assigned work.
9. The main admin uses Edit access and saves again when assignments change, or Remove access when access should end.
10. Use Activity Log from Manage sub-users to review recorded actions by user, client/AY, details and time.

Accepting binds that email’s working account to the main account. Independent client work requires a separate registration; the ordinary acceptance flow does not provide a switch back to independent work. A sub-user cannot create a separate team under that same ID. Client selection in User Settings is by client/PAN, so check the correct assessment year inside assureTP when starting work.

To continue on another suitable device, finish the current transaction dialog with Save, wait for the workspace’s saved state, then sign in to the same hosted workspace and open the same client and year. Refresh or reopen the record to see a colleague’s saved changes. A desktop or laptop is the practical choice for wide transaction tables and Excel preparation; detailed phone usability can vary, and the workflow requires online access.

Coordinate editing and review: let one person finish and save a working section before another person edits it. This is shared access to saved work, not a promise of live simultaneous editing or automatic merging of every change. If a workbook import or auditor preview reports that the data changed, reload or export again and review the current values.

Use Log Out when finished, especially on a shared device. Save explicit transaction/dialog changes first. Where pending saves cannot complete, the shared logout flow can offer Retry Save, Log Out Without Saving and Stay Here. Logout ends that browser session and notifies its tabs; it should not be treated as a global sign-out from every device.

29. A practical end-to-end preparation example

Suppose a client has prior-year Form 3CEB data, current-year service transactions, a loan-related disclosure and a domestic transaction section requiring review.

Start by importing the prior-year original into its own AY and verifying its PAN, year and transaction coverage. Open that source year and use Prepare Next AY, or open the existing current year and use Pull from Last AY for selected sections.

Review the client master, accountant identity and report wording. Update current-year dates and confirm the business classification. Check the carried AE names, relationships, addresses and identifiers against the current records.

Open the services row, choose the correct Provided/Availed direction, enter the reviewed description, books amount, computed amount, method and remarks, then click Save. Review the money transaction’s agreement, currency, Lending/Borrowing, rate and reporting amounts independently.

Complete the applicable domestic transaction and its person-list disclosure. If Clause 21 or other detailed fields need spreadsheet entry, download the relevant Working Excel sections, edit them, review the import and use Apply Excel.

Return to Part A. Select only the appropriate international rows in Calculate, confirm the total and review the domestic aggregate separately. Run Validate and Fill Form 3CEB, resolve the messages and inspect all four final-form tabs.

Open the PDF preview and compare it with the working papers. Generate JSON, correct any schema messages, and retain the final file for the relevant portal workflow. If the source information will be used in Tax Audit or ITR, complete that separate review rather than treating the Form 3CEB amounts as automatic adjustments.

This is the practical value of assureTP within assureOffice: the client, year, sources, working details and outputs remain connected while each reporting decision remains reviewable.

30. Final review checklist before treating the preparation as complete

Before releasing the Form 3CEB preparation, confirm that:

• The PAN, client name, assessment year and previous-year end agree.
• The accountant identity, place and dates are correct for this engagement.
• Documentation wording and observations reflect the reviewed position.
• Nature-of-business sectors and sub-sectors are complete.
• Associated-enterprise and domestic-person information is complete where relevant.
• Every transaction is in the appropriate clause, with no unexplained unmapped or duplicate rows.
• Amount direction, quantities, units, currency and clause-specific details have been checked.
• Books, computed and single reported amounts have been entered in their appropriate fields.
• Methods and observations agree with the supporting analysis.
• International and domestic aggregates have been reconciled separately.
• The current working data has been validated into the final form.
• The full PDF and JSON validation results have been reviewed.
• Filing evidence is retained separately from preparation outputs.
• Any shared Tax Audit or ITR use has received its own review.

assureTP at assureoffice.in supports this preparation cycle from the first client-year record to a reviewed Form 3CEB output. The most efficient workflow is to establish clean masters, choose the correct import route, review transactions clause by clause, and regenerate outputs after the final correction.

31. Frequently Asked Questions

1. What is assureTP?

assureTP is the Form 3CEB and transfer-pricing compliance preparation module in the assureOffice Practice Suite. It organises client-year working data, associated enterprises, transactions, review and outputs.

2. Where do I start a new Form 3CEB?

Start from All Clients, create or select the client, choose the assessment year in the Form 3CEB workspace card and click Open Form 3CEB.

3. Can I open Form 3CEB without a PAN?

Complete the PAN first. The general client screen may allow a pending PAN, but the Form 3CEB opening workflow requires it.

4. Can one client have several assessment years?

Yes. The workspace keeps separate year records. Use the year selector and verify the active year before changing or importing information.

5. Does importing last year’s JSON fill the current year directly?

The imported form is associated with its own assessment year. Use Prepare Next AY or Pull from Last AY to reuse appropriate details in the current year.

6. Which files can I select through Import?

The Form 3CEB Import chooser accepts JSON, PDF and XLSX. Each must be a supported source format; an arbitrary spreadsheet or PDF is not automatically compatible.

7. Can I import a scanned Form 3CEB PDF?

Use the complete original readable portal PDF. The supported import is based on readable content and recognised tables; do not rely on it as a general OCR facility for scans.

8. What happens when the file PAN differs from the client PAN?

The mismatch is rejected. Check whether you selected the wrong client or file before attempting another import.

9. Will a Form 3CEB import overwrite existing work?

A JSON or PDF import into an existing working year can request replacement confirmation. Working Excel follows a separate preview-and-apply process. Read the message for the actual route being used.

10. Can I edit a filed year?

A year recognised as Filed is view-only. You can review it and use permitted outputs, while current-year preparation should continue in its own working year.

11. What is the difference between Prepare Next AY and Pull from Last AY?

Prepare Next AY creates the next workspace from the current year’s structure. Pull from Last AY brings selected recurring details into a current year that already exists.

12. Does prior-year reuse copy amounts unchanged?

New-year preparation leaves current-year amounts and related current-year inputs for fresh completion. A selected-section pull protects existing current-year amounts and dates. Last AY figures are references to review.

13. What if next year already exists?

Prepare Next AY offers to open the existing year. It does not silently replace that workspace through the new-year action.

14. Which Excel format should I use for ongoing work?

Use Download Working Excel for the selected client and year. Choose Compact or Clause-wise, include the required sections and keep the workbook structure intact.

15. What is Additional Details in compact Working Excel?

It holds clause-specific fields that are not part of the common transaction columns. Use the same transaction Reference to associate those details with the correct row.

16. Does a blank Excel cell clear a saved value?

No. In Working Excel, blank means keep the saved value. Zero is an explicit amount. Review and make intended clearing changes in the appropriate application field where available.

17. Does deleting a spreadsheet row delete the transaction?

No. Working Excel does not use row removal as a deletion instruction. Use the transaction’s Delete transaction action for an intended transaction deletion.

18. Can I import Excel formulas?

Replace formulas with their calculated values before a Working Excel import. The importer asks for values it can validate rather than relying on spreadsheet calculation.

19. What does Apply Excel do?

It applies the changes shown in Review Excel Import and saves them to the selected year. Check the added, updated, unchanged and replacement information before applying.

20. Can I undo the latest workbook import?

Undo Last Apply can restore the snapshot before the recent Working Excel apply or prior-year pull. Review the scope: edits made after that apply are also replaced by the restored snapshot.

21. Are transaction-dialog edits saved automatically?

Click Save inside Add Transaction or Edit Transaction. The dialog keeps its draft separate until the save is confirmed. General and AE-list fields use the workspace’s autosave workflow.

22. How do I correct a transaction mapped to the wrong clause?

Open the row, change Mapped to Section, complete the fields required by the new clause and click Save. Review it again because clause-specific selections can change.

23. Can I show more than ten transaction rows?

Yes. Rows per page offers 10, 25, 50 and All. The Clause filter and page controls help with review without changing the saved data.

24. Where do I enter Clause 21 domestic-person details?

Include Clause 21 when downloading Working Excel, complete its full person-list fields and re-import through review and Apply Excel. Check the result in Final Form 3CEB, Part C.

25. Are the AE relationship and transaction unit the same field?

No. The relationship describes the party connection. The unit describes the reported quantity for a transaction where requested. Review each in its own context.

26. What should I select for mixed quantities?

The unit list includes various quantities. Use it where appropriate, with the reviewed quantity or supported placeholder, rather than entering an unsupported custom unit.

27. Does selecting TNMM calculate the arm’s-length result?

No. The method selection records the method used. Enter the reviewed result from the underlying analysis; the application does not perform a comparable search or benchmarking study through that selection.

28. Does Calculate determine the arm’s-length price?

No. Part A’s Calculate opens the Transaction Value Calculator for selected books amounts. It helps review the international aggregate, not determine an ALP.

29. Must I review the aggregate again after editing transactions?

Yes. Reconcile it after amounts or classifications change. Select the relevant international rows and keep the domestic aggregate under separate review.

30. Can I change auditor details after an import?

Review Accountant’s Details and any common auditor assignment. Explicitly correct the identity as appropriate; a later source import may preserve an allocated auditor instead of replacing it.

31. Why does the application ask for a documentation confirmation?

The declaration that documents have not been kept has a distinct reporting meaning. The confirmation ensures that selection is deliberate; choose it only when supported by the engagement’s reviewed facts.

32. Why can JSON validation fail after the form was populated?

Working-data validation and JSON-schema validation check different things. Complete any additional clause, field, unit, quantity or format correction, validate the working data again and regenerate JSON.

33. Why am I asked to validate again after a small change?

The final form must reflect the latest saved working data. Revalidation prevents an export from using an older processed version.

34. Where do I download the client’s PDF?

Open Preview after populating the form, then use Download PDF. Open / Print PDF and Download HTML are also available in the review screen.

35. Is the 3CEB Transaction Report the same as the PDF?

No. The Transaction Report is a separate Excel report of saved international transactions across selected clients and an AY. It excludes domestic transactions and unsaved edits.

36. Does JSON Ready mean the form is filed?

No. It means valid JSON was generated for that saved revision. Filing requires the relevant portal process and its resulting evidence.

37. Can final JSON or client backup require paid access?

Yes, where billing is enabled. The application checks the relevant filing entitlement. A complete client backup can also require the applicable 3CEB years to be unlocked.

38. Do Form 3CEB payments automatically become ITR disallowances?

No. Shared payments require review for their use in Tax Audit, and only a separately reviewed disallowance enters the corresponding ITR computation link. Check existing manual entries to avoid duplication.

39. What should I retain after completing preparation?

Keep the reviewed PDF, final JSON, supporting analysis, relevant source documents and an available client backup. Retain portal submission or acknowledgement evidence separately when filing is completed.

40. Where can I access this workflow?

Visit assureoffice.in and open the assureOffice Practice Suite’s assureTP module. Select the client and assessment year, then follow the import, review, validation and output workflow described above.

41. Can assureTP help me fetch last year’s Form 3CEB from the portal?

Use Import Centre’s Income Tax Portal connector, select Previous-year Form 3CEB and Fetch Selected. Review the retrieved source and apply it in its own AY through Common 3CEB documents before reusing recurring details for current-year work.

42. Can I fetch Form 3CEB documents for several clients together?

Yes, use Import from Income Tax Portal — multiple clients, import credentials, select clients and years, choose Last AY 3CEB and click Fetch & Import. Review each outcome; populated years and OTP/manual-action cases need the appropriate follow-up.

43. Is Working Excel already filled with my current preparation?

The selected sections contain the saved current-year information available in assureTP, including imported data and saved edits. Last AY reference columns appear where available. Complete or change the required cells, then review and apply the workbook.

44. Can I assign the same auditor across several client years?

Use Bulk Auditor Assignment, complete Auditor Master and the PAN/AY/module allocation rows, and match the partner using FRN and membership number. Upload & Preview, review Ready/Replacement rows and Apply Ready Assignments.

45. Can I review the methods recorded across my clients?

Download the 3CEB Transaction Report for the selected AY and clients, then review its Method column using Excel filters. This reports saved methods and missing entries; it does not recommend a method or perform benchmarking.

46. Can my team work on the same client from different locations?

Yes, through their authorised access to the hosted workspace’s saved records. The admin sets up sub-users in User Settings. Save before handing over or switching devices, reopen current data, and coordinate editing of the same working section.