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Transfer Pricing & Form 3CEB

If your Indian entity transacts with the group, this is not optional.

Identification of associated enterprises and covered transactions
Functional, asset and risk analysis
Method selection and benchmarking study
Arm's length range and margin testing
Indicative fee
From ₹60,000
Final quote after a confidential case review
⏱ Study and certificate ahead of the filing deadline
💬 Book a confidential case review

🔒 Confidential · CA-led · Represented before CIT(A)/ITAT

Identification of associated enterprises and covered transactions
Functional, asset and risk analysis
Method selection and benchmarking study
Arm's length range and margin testing
Form 3CEB accountant's report
⚡ Quick answer

Transfer Pricing & Form 3CEB — If your Indian entity transacts with the group, this is not optional. Any transaction between your Indian entity and an associated enterprise abroad — management fees, cost recharges, intra-group services, royalty, interest on a shareholder...

Indicative engagement · CA-handled end-to-end · EaseValue Advisors LLP, Jaipur

About this service

Any transaction between your Indian entity and an associated enterprise abroad — management fees, cost recharges, intra-group services, royalty, interest on a shareholder loan, even the price of goods — has to be at arm's length, documented, and reported in an accountant's report in Form 3CEB. Indian transfer pricing assessments are active and adjustments are common, particularly on intra-group service charges where the benefit to the Indian entity was never evidenced.

What's included

  • Identification of associated enterprises and covered transactions
  • Functional, asset and risk analysis
  • Method selection and benchmarking study
  • Arm's length range and margin testing
  • Form 3CEB accountant's report
  • Contemporaneous documentation file
  • Master File and Country-by-Country notification where thresholds are met
  • Support during transfer pricing assessment

How it works

1

Map the intra-group flows and agreements

We handle everything — you just share documents on WhatsApp or email.

2

Functional analysis interviews with the Indian and group teams

We handle everything — you just share documents on WhatsApp or email.

3

Benchmarking using recognised databases

We handle everything — you just share documents on WhatsApp or email.

4

Documentation prepared and reviewed

We handle everything — you just share documents on WhatsApp or email.

5

Form 3CEB filed before the due date

We handle everything — you just share documents on WhatsApp or email.

6

Assessment support if the matter is picked up

We handle everything — you just share documents on WhatsApp or email.

Why clients trust us here

  • Transfer pricing documentation and certification
  • Benchmarking studies for service and distribution models
  • Assessment and litigation support
  • Coordination with group tax teams abroad

Every engagement starts with a confidential case review. We assess the merits, timelines and risk honestly before you commit — and give you a clear, fixed fee proposal.

Frequently asked questions

When is Form 3CEB due?
It is filed by 31 October for the relevant assessment year, ahead of the income tax return for companies with international transactions. There is no minimum threshold — one covered transaction triggers it.
Is there a de minimis?
No. Unlike some jurisdictions, a single international transaction with an associated enterprise brings the requirement. Small groups are caught as often as large ones.
What gets challenged most?
Intra-group service charges where the Indian entity cannot evidence the benefit received, and royalty or management fees set at group level without local support.
Can you work with our group adviser?
Yes. We frequently prepare the Indian local file to fit a group master file prepared elsewhere.
Ask a question

Not sure Transfer Pricing & Form 3CEB is what you need?

Describe your situation and we will tell you what actually applies — including if the answer is that you do not need us. No cost for the first reply. We work with clients across timezones, so you do not need to call India.

We reply by email. Your details are not shared with anyone.

Talk to a Chartered Accountant, in confidence.

Share your notice or documents. We'll review the merits and give you a clear plan and fee.

💬 Book a case review 📞 Call 63677 44602
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