Transfer Pricing Overview
Transfer pricing laws apply to international transactions between associated enterprises and specified domestic transactions. Companies must demonstrate that the prices charged in cross-border dealings are comparable to those that would be charged between unrelated parties under market conditions.
Key Transfer Pricing Services
- Preparation of Transfer Pricing Study Reports (TPSR)
- Benchmarking analysis and selection of appropriate comparables
- Advisory on inter-company pricing policies
- Support in Advance Pricing Agreements (APA)
- Master File and Country-by-Country Reporting (CbCR) compliance
- Representation before transfer pricing authorities
Documents Required
- Inter-company agreements and contracts
- Audited financial statements of Indian and overseas entities
- Details of international transactions
- FAR analysis documentation
- Invoices and transaction records
- Benchmarking reports
Procedure for Transfer Pricing Compliance
- Transaction Review – Identify international and specified domestic transactions
- Functional Analysis – Study functions performed, assets used, and risks assumed
- Benchmarking – Select appropriate transfer pricing method
- Documentation – Prepare Transfer Pricing Study Report
- Compliance Filing – File Form 3CEB certified by a Chartered Accountant
- Advisory and Defence – Support during assessments and audits
Why This Matters
Non-compliance with transfer pricing laws in India can result in heavy penalties, tax adjustments, and prolonged litigation. Accurate documentation and disciplined benchmarking are essential to protect SEZ benefits and global profitability. We help prevent these risks through structured and timely execution.
Why Choose N D Savla & Associates?
Method Selection Expertise
We identify the right transfer pricing method for your transactions.
Audit-Ready Documentation
All reports prepared to meet ICAI and CBDT standards.
Authority Representation
Professional defence during transfer pricing assessments.