Navigate Transfer Pricing With Confidence
In a Better Regulated Financial Environment
Cross-border transactions between related parties invite scrutiny under India’s Transfer Pricing regulations. Accurate documentation is not just a compliance requirement under Section 92D—it’s your first line of defense in case of audits or adjustments.
At CA Lekshmi & Associates, we provide comprehensive transfer pricing documentation including Local File, Master File, and benchmarking reports tailored to your industry, business model, and transaction profile. Our team ensures your documentation is robust, risk-rated, and ready for assessment proceedings.
Avoid pricing disputes, show clear intent, and protect your profits—legally and globally.
Transfer Pricing Documentation Services We Offer
Local File Preparation – Transaction analysis, FAR (Functions, Assets & Risks) profiling, and economic justification
Benchmarking Analysis – Arm’s Length Price (ALP) determination using suitable methods (CUP, TNMM, etc.)
Master File Preparation (Form 3CEAA) – Global group structure, intangible ownership, and financial overview
Form 3CEB Filing – Chartered Accountant-certified disclosures of international transactions
Audit Defense & TP Risk Assessment – Strategic support in scrutiny or audit cases involving TP adjustments
Includes transaction mapping, economic research, documentation drafting, and compliance filing.
Precision-Driven, Audit-Ready Transfer Pricing
Inaccurate or incomplete documentation can trigger audits, penalties, and prolonged litigation. Proactive transfer pricing documentation not only protects your business but also builds investor confidence and operational transparency across borders.
Compliant, timely, and tailored to your group structure
Transaction Mapping & Entity Profiling
Understand the nature, scope, and context of intercompany transactions.Functional, Asset & Risk Analysis (FAR)
Evaluate each party’s contribution to value creation in the transaction.Benchmarking Study
Conduct arm’s length price comparison using global/local databases.Documentation Compilation
Preparation of Local File, Master File, and (if applicable) Country-by-Country Report.Review & Filing Support
Guidance on reporting obligations and audit readiness.
Driving Global Compliance for Indian Entities
Subsidiaries
Ensure transactions with parent companies are priced fairly and defensibly.
Startups with Foreign Capital
Stay compliant from day one when raising or repatriating funds across borders.
Service Providers
TP studies for offshore contracts, inter-company services, and shared costs.
Exporters
Determine ALP for goods or IP licensed between related parties.
Transfer Pricing Documentation FAQs
Common questions about income tax, compliance, and litigation support in India.
What is transfer pricing and why does it matter?
It refers to pricing of transactions between related parties across borders. The law requires documentation to ensure they are conducted at Arm’s Length—like any third-party deal.
Who needs to maintain transfer pricing documentation?
Any Indian company or entity entering into international transactions with related parties exceeding prescribed thresholds.
What happens if I don’t file Form 3CEB or TP documentation?
Non-compliance may lead to penalties and TP adjustments, increasing your taxable income. We ensure everything is filed on time and error-free.
What methods are used for benchmarking?
We use methods like CUP (Comparable Uncontrolled Price), TNMM (Transactional Net Margin Method), and Resale Price Method, depending on your business and transaction type.
