Applicability
Which of your transactions count as international or specified domestic transactions.
All taxation services
Taxation
Transfer Pricing
FinAura handles transfer pricing for transactions between related companies in India and abroad. We identify the transactions, choose the method, benchmark the price against comparable data, prepare the documentation, and an associate practising Chartered Accountant we coordinate with certifies the accountant's report: Form 48 under the new Act, earlier Form 3CEB.
- Certified by associate practising CAs
- Form 48 under the new Act
- Bangalore and across India
What is covered
What Transfer Pricing Covers
From mapping related parties to a certified report.
Functional analysis
Who does what, owns what and bears which risks, in plain terms.
Method and benchmarking
The most appropriate method chosen and the price compared with comparable data.
Documentation
The study and records the law requires, kept ready for inspection.
Accountant's report
Form 48, earlier 3CEB, certified by an associate practising Chartered Accountant.
Assessments
Support when the transfer pricing officer reviews your prices.
How the month runs
How Transfer Pricing Is Done
Map, analyse, document and report.
Step 1
Map
- Related parties listed
- Transactions identified
- Values collected
Step 2
Analyse
- Functions and risks
- Method chosen
- Comparables searched
Step 3
Document
- Study prepared
- Records filed
- CA review
Step 4
Report
- Form 48 certified
- Filed
- File kept
Your part
What We Need From You
- 01Group structure and related parties
- 02Inter-company agreements and invoices
- 03Financial statements
Our part
What You Get
- A clear list of covered transactions
- Arm's length analysis with comparables
- Documentation kept as the law requires
- Form 48 certified and filed
A common question
What is an arm's length price?
The price unrelated parties would agree for the same transaction in similar circumstances. Related companies must price their dealings as if they were unrelated.
Prices are tested using a prescribed method and comparable data. If they fall outside the acceptable range, the department can adjust your income.
See international taxForm 48Certified and filed
AnalysisMethod and comparables
TransactionsEvery related-party dealing
Who it is for
Who We Do Transfer Pricing For
Indian subsidiaries
Services, goods, royalties or loans with the foreign parent.
Indian groups abroad
Transactions with overseas subsidiaries.
Startups with foreign holding companies
Flip structures with cross-border dealings.
Domestic groups
Specified domestic transactions where they apply.
The rules, in plain English
What the Law Says
Income-tax Act, 2025
In force from 1 April 2026
Income earned up to 31 March 2026 is still assessed under the Income-tax Act, 1961. From 1 April 2026 the 2025 Act applies, with a single 'tax year', renumbered sections and new form numbers under the Income-tax Rules, 2026.
Official source: incometax.gov.inIncome-tax law
Arm's length price
Income from international and specified domestic transactions between associated enterprises is computed at the arm's length price, using a prescribed method.
Official source: incometax.gov.inIncome-tax Rules, 2026
Form 48
The accountant's report on these transactions (earlier Form 3CEB), certified by a Chartered Accountant and filed by the due date.
Official source: incometax.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Transfer Pricing Questions, Answered
Who needs transfer pricing documentation?
Businesses with international transactions with associated enterprises, and some with specified domestic transactions, subject to the limits in the law.
What is Form 48?
The accountant's report on international and specified domestic transactions under the Income-tax Rules, 2026. It replaces Form 3CEB from tax year 2026-27; reports for the year to 31 March 2026 are still on Form 3CEB.
Which methods are used?
The law prescribes several, including comparable uncontrolled price, resale price, cost plus, profit split and transactional net margin. The most appropriate one depends on the transaction.
Is there a penalty for not keeping documentation?
Yes. Failing to keep or furnish documentation, or to file the report, can attract penalties separate from any adjustment.
Often Taken Together
All 16 Taxation services01TaxationInternational Tax and DTAA AdviceTax treatment of cross-border income, payments and structures, using the relevant tax treaty where it helps.02TaxationForeign Remittance Certificates (Form 15CA and 15CB)The declaration and CA certificate banks ask for before sending money abroad, now Forms 145 and 146, with the tax and treaty position checked.03TaxationTax Audit SupportPreparation of the tax audit report (Forms 3CA, 3CB and 3CD, and Form 26 from tax year 2026-27), prepared by our team and certified and signed by an associate practising Chartered Accountant.04Tax & ComplianceROC & Corporate ComplianceAnnual ROC filings, director KYC, event-based filings and LLP to company conversion.05Accounting & FinanceAccounting & BookkeepingClean, current books every month, reviewed by a Chartered Accountant.