Overview
What is Transfer Pricing Study & Compliance?
Transfer Pricing Study & Compliance in Chittoor District — in brief
Transfer Pricing (TP) is the pricing of transactions between associated enterprises (related parties) in different countries. Under Section 92 of the Income Tax Act, companies with international related-party transactions exceeding ₹1 crore must maintain contemporaneous TP documentation and file Form 3CEB (accountant's certificate) along with their income tax return. The TP study establishes that all inter-company transactions — loans, royalties, service charges, purchase and sale of goods — are at arm's length price (ALP) using OECD-approved methods. Transfer pricing audits by the Assessing Officer can result in significant additions to income. For clients in Chittoor district, Andhra Pradesh, Lorven Tax handles every step online with CA review and status updates.
Reviewed by the Lorven Tax CA team · Last updated 31 Oct 2026
- Service category
- Consultation
- Typical timeline
- October 31 (Form 3CEB due date; same as income tax return for TP cases)
- Government fee
- No government fee; penalties of 2% of transaction value apply for non-documentation
- Professional fee
- Starts at ₹39,999
- Process
- 100% online, CA-reviewed
- Coverage
- Chittoor District (Chittoor district, Andhra Pradesh)
When this becomes important
- Before funding, a loan, a tender, an audit or major vendor onboarding
- When ownership, address, business activity or filing status changes
- After a notice, mismatch, portal query or department communication
What we verify before filing
- Legal name, PAN, address and authorised signatory consistency
- Thresholds, category rules, due dates and late-fee exposure
- Supporting documents, portal access and compliance history
- GST state code
- 37
- Registrar of Companies
- Registrar of Companies, Vijayawada (jurisdiction: whole of Andhra Pradesh since 29 Oct 2018)
Benefits
Why get Transfer Pricing Study & Compliance?
Mandatory compliance
Form 3CEB must be filed before the income tax return due date
Contemporaneous TP documentation is the primary defence in a TP audit
Correct benchmarking using CUP, TNMM, CPM or PSM methods protects against additions
APA (Advance Pricing Agreement) provides certainty for future years
OECD BEPS-aligned documentation satisfies master file and local file requirements
Reduces risk of domestic TP applicability for specified domestic transactions above ₹20 crore
Eligibility
Who can apply?
- 1Indian companies with international transactions with associated enterprises exceeding ₹1 crore
- 2Subsidiaries of foreign multinationals in India (MNC subsidiaries)
- 3Indian companies with foreign subsidiaries or joint ventures
- 4Companies with domestic specified transactions exceeding ₹20 crore
What's included in our service
- Eligibility check and structure advisory
- Document checklist and application preparation
- Government portal filing and professional follow-up
- Post-approval compliance guidance
Checklist
Documents required
Exact documents vary by case — your CA shares a precise checklist after the first review call.
Process
How transfer pricing study & compliance works
- 1
Share your documents
Send KYC, business details and the required documents. We review eligibility and flag gaps before filing.
- 2
Preparation & CA review
Our team prepares the application, declarations and supporting records in the format the portal or authority requires.
- 3
Filing & follow-up
We file and track the ARN, SRN or acknowledgement, and respond to any objection, clarification or department query.
- 4
Certificate & compliance guide
You receive the certificate, acknowledgement or report, plus a checklist for renewals and recurring compliance.
Fees & timeline
Cost and time to expect
Confirmed in writing before work starts
No government fee; penalties of 2% of transaction value apply for non-documentation
Form 3CEB due date; same as income tax return for TP cases
What you receive
Transfer Pricing Study & Compliance completed with clean records, documented filings and a practical compliance calendar.
FAQs
Transfer Pricing Study & Compliance: frequently asked questions
GST state code: 37. Registrar of Companies: Registrar of Companies, Vijayawada (jurisdiction: whole of Andhra Pradesh since 29 Oct 2018). Lorven Tax handles these state-specific steps for clients in Chittoor district, Andhra Pradesh.
Our professional fee starts at ₹39,999; government fees are charged at actuals. Call or WhatsApp +91 94921 37975 for the exact fee for your case.
The arm's length price is the price that independent, unrelated parties would agree to in similar transactions under similar circumstances. The Indian transfer pricing regulations require all international transactions between associated enterprises to be priced at ALP. If the tax department determines that the price is not at ALP, it makes an upward adjustment to the company's income, increasing its tax liability.
The Income Tax Act recognises six transfer pricing methods: Comparable Uncontrolled Price (CUP), Resale Price Method (RPM), Cost Plus Method (CPM), Profit Split Method (PSM), Transactional Net Margin Method (TNMM) and the Comparable Uncontrolled Transaction (CUT) method for intangibles. TNMM is the most commonly used method for service transactions. We select and document the most appropriate method for each transaction type.
Yes. Section 92BA of the Income Tax Act applies transfer pricing to 'specified domestic transactions' between related parties where the aggregate value exceeds ₹20 crore in a financial year. Common specified domestic transactions include payments to related parties that result in tax benefits (e.g., transactions between profit-making and loss-making entities, EOU and non-EOU entities).
Transfer Pricing Study & Compliance typically takes October 31 (Form 3CEB due date; same as income tax return for TP cases), subject to document readiness and government portal processing times.
Yes. We support transfer pricing study & compliance for clients in Chittoor district, Andhra Pradesh, including document review, portal filing, professional follow-up and post-completion guidance.
Most work is completed online through phone, WhatsApp, email and secure document sharing. If an authority requires a physical step, we tell you upfront and coordinate it.