Domestic Transfer Pricing in India
Expert advisory on domestic transfer pricing for specified domestic transactions under Section 92BA of the Income Tax Act. Nainit Savla & Associates provides complete compliance support, documentation, and audit defence for domestic transfer pricing.
Section 92BA Applicability
Determining whether your business has specified domestic transactions crossing the Rs 20 crore threshold and therefore subject to domestic transfer pricing provisions.
Domestic TP Documentation
Preparation of domestic transfer pricing documentation — covering the arm's length analysis for payments to related domestic parties including directors, sister companies, and group entities.
Benchmarking for Domestic TP
Economic benchmarking of domestic intercompany transactions using Indian comparable companies to establish and defend arm's length pricing.
Section 80 Benefit Transactions
Special attention to transactions involving profit-linked deductions under Sections 80IA, 80IB, 80IC, 80ID, 80IE, and 10AA — where domestic TP scrutiny is most intensive.
What is Domestic Transfer Pricing?
Domestic transfer pricing under Section 92BA of the Income Tax Act applies to 'specified domestic transactions' between related domestic parties — primarily transactions involving companies claiming profit-linked tax benefits (like Section 80IA/80IB/80IC deductions) or payments from entities where the related party is claiming such deductions. The purpose is to prevent income shifting between related Indian entities to maximise benefit from tax holidays or deductions. Domestic TP applies when the aggregate value of specified domestic transactions exceeds Rs 20 crore in a financial year.
Who Needs This Service?
- Companies with Section 80IA / 80IB / 80IC / 80ID / 10AA benefit claims
- Businesses with domestic related-party transactions above Rs 20 crore
- Companies with intra-group service arrangements between Indian entities
- Businesses that have received TPO notices on domestic TP issues
- Entities restructuring their domestic group operations
Why Choose Nainit Savla & Associates?
At Nainit Savla & Associates, we provide complete domestic transfer pricing compliance — from assessing applicability and preparing documentation to representing clients in TPO proceedings on domestic TP issues. If you are searching for 'domestic transfer pricing India' or 'Section 92BA compliance India', our expert team is here to help.
Need Domestic Transfer Pricing Support?
Section 92BA compliance, domestic TP documentation, and audit defence by our expert transfer pricing team.
Get StartedF.A.Q.
GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.
All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.
The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.
It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.
GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.
Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.
