Transfer Pricing Documentation

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International Advisory

Transfer Pricing Documentation

Comprehensive transfer pricing documentation, benchmarking studies, and Form 3CEB certification — protecting your cross-border related party transactions from tax authority scrutiny.

What is Transfer Pricing Documentation?

Transfer pricing is one of the most scrutinised areas of international taxation in India. The Income Tax Department has a dedicated Transfer Pricing Officer (TPO) who examines cross-border related party transactions — and adjustments can run into crores. Robust transfer pricing documentation is your first and most important line of defence.

AccentTax Consulting provides comprehensive transfer pricing services — from functional analysis and benchmarking studies to Form 3CEB certification and representation before the TPO. Our transfer pricing team combines technical expertise with practical experience to build defensible documentation that withstands scrutiny.

At a Glance

Who is this for

MNCs with Indian operations, Indian companies with overseas subsidiaries, businesses with cross-border related party transactions above Rs 1 crore

Governed by

Income Tax Act, 1961 (Sections 92–92F) | Income Tax Rules (Rules 10A–10THD) | OECD Transfer Pricing Guidelines | BEPS Action Plans

Estimated timeline

Transfer pricing study: 4–6 weeks | Form 3CEB: 2–3 weeks | TP audit representation: ongoing

Our fee

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Why Choose This Service?

Key advantages of engaging AccentTax Consulting for Transfer Pricing Documentation.

Audit Protection

Robust documentation reduces the risk of TP adjustments — and provides a strong defence if selected for TP audit.

Benchmarking Studies

Comprehensive economic analysis using Prowess, Capitaline, and international databases — establishing arm's length prices.

Form 3CEB Certification

Mandatory Form 3CEB certified by a Chartered Accountant — covering all international and specified domestic transactions.

Policy Design

TP policies designed for new intercompany transactions — ensuring arm's length pricing from the start.

How It Works — Our Process

Simple, transparent, and fully managed by our team.

1

Transaction Mapping

All international and specified domestic transactions with related parties identified and mapped.

2

Functional Analysis

Functions performed, assets used, and risks assumed by each party analysed — the foundation of the TP study.

3

Method Selection

Most appropriate transfer pricing method selected — CUP, RPM, CPM, TNMM, or PSM — based on the transaction type.

4

Benchmarking Study

Comparable companies or transactions identified using Prowess, Capitaline, or international databases. Arm's length range established.

5

Documentation & Form 3CEB

TP documentation prepared and Form 3CEB certified — filed with the income tax return by the due date.

We handle everything — you just provide documents.

Documents Required

Details of all related party transactions (international and domestic)
Agreements governing related party transactions
Financial statements of the Indian entity
Financial statements of the overseas related parties
Functional profile of the Indian entity
Industry and market information

Don't have all documents ready? Contact us — we'll guide you step by step.

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Estimated Timeline

TP study: 4–6 weeks | Form 3CEB: 2–3 weeks | Must be filed with ITR (due date: October 31 for TP cases)

Transfer pricing documentation must be maintained before filing the return — it cannot be prepared after a TP notice is received.

Professional Fee

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All fees exclude 18% GST. Transparent pricing, no hidden charges.

Frequently Asked Questions

Which transactions require transfer pricing documentation?
What are the transfer pricing methods?
What is Form 3CEB and when must it be filed?
What are the penalties for transfer pricing non-compliance?
What is an Advance Pricing Agreement (APA)?

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