Form 3CEK Due Date for Eligible Investment Funds for FY 2025-26

Eligible investment funds covered under Section 9A of the Income-tax Act, 1961 are required to e-file Form No. 3CEK for their activities during FY 2025-26. This filing is important for funds seeking to avail the special tax regime applicable to eligible offshore investment funds managed by eligible fund managers in India.

Background

Section 9A of the Income-tax Act, 1961 provides a special regime under which fund management activity carried out through an eligible fund manager in India shall not, merely because of such activity, constitute a business connection in India for the eligible investment fund.

This provision is intended to facilitate fund management activity from India while ensuring that prescribed conditions are properly reported and complied with.

What is Form 3CEK?

Form No. 3CEK is an annual statement required to be furnished by an eligible investment fund under Section 9A(5) of the Income-tax Act, 1961.

As per Rule 10VB of the Income-tax Rules, 1962, Form 3CEK must be filed electronically under digital signature. The form contains details relating to the fund, its country of residence, approval status, fulfilment of Section 9A conditions and other prescribed information.

Due Date for FY 2025-26

As per Section 9A(5), every eligible investment fund is required to furnish the prescribed statement within 90 days from the end of the financial year.

Accordingly, for activities undertaken during FY 2025-26, the due date for e-filing Form No. 3CEK is 29 June 2026.

Who Should File Form 3CEK?

Form 3CEK applies to an eligible investment fund claiming benefit under Section 9A. Generally, this includes a fund established, incorporated or registered outside India which satisfies the prescribed conditions under Section 9A and the related rules.

Key Compliance Points

Eligible investment funds should ensure that:

• Form 3CEK is filed within the prescribed time limit;

• Filing is done electronically under digital signature;

• Details of the fund, tax residency, approval status and compliance with Section 9A conditions are correctly reported;

• Proper records are maintained to support eligibility under Section 9A;

• Any non-fulfilment of conditions, if applicable, is carefully examined and disclosed as required.

Importance of Timely Filing

Timely filing of Form 3CEK helps demonstrate compliance with the conditions of Section 9A. Under Rule 10V, delay in furnishing the statement may not result in denial of benefit where the delay does not exceed 90 days, subject to the prescribed conditions. However, funds should not rely on relaxation and should complete filing by the original due date.

Conclusion

Eligible investment funds and fund managers should review their FY 2025-26 activities, verify Section 9A eligibility conditions and complete Form 3CEK filing within the statutory due date. Proper documentation and timely e-filing are essential to avoid compliance risks.

For expert guidance on this topic, contact your tax professional today.