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ndsadvisors.com

TP Services · ICAI Registered Firm

Transfer Pricing Services from policy design to assessment defence.

Full-stack transfer pricing support — policy design, benchmarking, Local File and Master File, Form 3CEB certification, CbCR filing, audit defence, DRP, ITAT representation, and APA support.

Transfer pricing is no longer a year-end checkbox. For multinational groups operating in India, it has become a continuous discipline that runs through policy design, intercompany contracts, accounting, year-end documentation, and tax audits — often spanning multiple jurisdictions.

Our transfer pricing practice covers the full life cycle. We help groups design intercompany policies that survive both Indian and foreign tax scrutiny, run robust benchmarking studies on Indian and global databases, file Form 3CEB and the Master File / CbCR, and defend positions through assessment, DRP, ITAT, and even High Court.

Every engagement is led by a qualified Chartered Accountant with hands-on transfer pricing experience across manufacturing, services, IT/ITeS, e-commerce, pharmaceuticals, and financial services sectors.

Our Transfer Pricing Services Services

01

TP Planning & Policy

Design of arm's length policies for intercompany transactions.

02

Benchmarking Study

Comparable analysis using ProwessIQ, Capitaline, Royaltystat, and global databases.

03

Local File

Local File preparation under Rule 10D covering all AE transactions.

04

Form 3CEB Certification

Accountant's report under Section 92E filed annually.

05

Master File & CbCR

Master File (Form 3CEAA) and CbCR (Form 3CEAD) filings.

06

TP Assessment

Representation before Transfer Pricing Officer in TP audit.

07

DRP & ITAT

Dispute Resolution Panel and ITAT representation on TP adjustments.

08

APA Support

Unilateral and bilateral Advance Pricing Agreement support.

Our Approach

1

Scoping

Group structure, AEs, and intercompany transactions catalogued.

2

Policy & Benchmarking

TP policy aligned with benchmarking study results.

3

Documentation

Local File, Master File, and CbCR prepared.

4

Certification

Form 3CEB filed with the income tax department.

5

Defence

TP officer, DRP, and tribunal representation as required.

Why It Matters

Full TP lifecycle covered
Benchmarking from leading databases
Sector-specific approach
Form 3CEB filed correctly
Master File and CbCR handled
Audit and DRP representation
APA option for certainty
Senior CA on every file

Frequently Asked Questions

Services covering TP planning, documentation, benchmarking, filings, and dispute resolution.

Any entity with international transactions or specified domestic transactions with associated enterprises.

Yes, mandatory for every taxpayer with international or specified domestic transactions with AEs.

Comparison of related-party transactions with comparable third-party transactions to test arm's length.

An Advance Pricing Agreement between taxpayer and CBDT fixing TP methodology in advance.

Need End-to-End TP Support?

From policy design to ITAT defence — get the full transfer pricing lifecycle handled by a specialist Chartered Accountant team.

Engage TP Specialists or call +91 9819 000 511