Transfer Pricing Audit & Study (Form 3CEB)
Arm's length pricing analysis, benchmarking study, and Form 3CEB certification for international transactions.
Statutory Overview & Regulatory Scope
Regulatory framework, governing bodies, and institutional compliance standards.
Under Section 92E of the Income Tax Act, any enterprise entering into international transactions or specified domestic transactions with Associated Enterprises (AEs) must maintain comprehensive Transfer Pricing Documentation (Local File) and obtain a Transfer Pricing Audit Report in Form 3CEB from a Chartered Accountant.
4-Step Statutory Execution Roadmap
How Taxorion executes your filing from document intake to final regulatory approval.
Inter-Company Transaction Mapping
Identifying software development services, royalty payments, management charges, and cost sharing.
Economic Benchmarking & Comparable Selection
Filtering comparable independent companies using TNMM, CUP, or Cost Plus methods.
Form 3CEB Filing & UDIN Allotment
CA signing and lodging on the e-filing portal before November 30.
Scope of Deliverables & Inclusions
Complete statutory package included with our certified professional engagement.
Form 3CEB Accountant's Report with UDIN
Statutory report certifying the arm's length nature of international transactions.
Comprehensive TP Benchmarking Study
Economic analysis utilizing databases (Capitaline, Prowess) to identify comparable companies and profit margins.
Transfer Pricing Local File Documentation
Functional, Asset, and Risk (FAR) analysis defending inter-company transaction pricing.
Mandatory Document Checklist
Checklist required for seamless digital verification and statutory lodgement.
1Transfer Pricing Records
- Inter-company Master Services Agreement (MSA) and Service Level Agreements
- Invoices and debit notes raised on Associated Enterprises
- Audited Financial Statements of the Indian entity and foreign parent
Statutory & Compliance FAQs
Critical legal insights and practical answers regarding Transfer Pricing Audit & Study (Form 3CEB).
Failure to furnish Form 3CEB before the due date attracts a penalty of ₹1,00,000 under Section 271BA, plus a 2% penalty on the value of international transactions under Section 271AA for improper documentation.
Consult Practice Lead
Connect directly with our dedicated Company Secretaries, Chartered Accountants, and Advocates for Transfer Pricing Audit & Study (Form 3CEB).
Direct Tax & CA Services Hub
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Institutional Trust Standards
Pre-submission scrutiny guarantees error-free filings on MCA & GSTN.
Statutory fees, government duties, and professional charges disclosed upfront.
Single point of contact for routine queries, notices, and compliance filing.
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