This Form 3CEB filing guide covers Form 3CEB, the accountant’s report under Section 92E of the Income-tax Act, 1961, required…
ITR Filing for Transfer Pricing Cases: 30 November 2026 Due Date & Final TP Checklist
Under Explanation 2 (Table Sl. No. 1) to Section 139(1) of the Income-tax Act, 1961, any assessee required to furnish…
Transfer Pricing Study Report in India: Benchmarking, Comparables & How the Arm’s-Length Range is Built
A Transfer Pricing (TP) Study Report in India under Section 92D read with Rule 10D is a report that documents…
Arm’s Length Price & the 5 Transfer Pricing Methods: How the Most Appropriate Method Is Selected
Under Section 92C(1) of the Income Tax Act, 1961, five transfer pricing methods are prescribed to determine arm’s length price,…
Country-by-Country Reporting (CbCR) in India: Who Must File and When
Country-by-Country Reporting (CbCR) in India is a tax reporting requirement for large multinational groups with consolidated revenue exceeding ₹ 6,400…
Transfer Pricing in India: Applicability, Associated Enterprises & International Transactions Explained (FY 2025-26)
Your company can have a transfer pricing problem even when it has never sold a single product to a foreign…
Smart Transfer Pricing: Strategies for Business Growth
Imagine two entities of the multinational company, one in India which is subsidiary company and the other in Germany which…
Transcending Borders with Transfer Pricing Documentation
Transcending Borders with Transfer Pricing Documentation INTRODUCTION In 2001, India introduced Transfer Pricing (TP) Regulations, marking a significant step towards…