Transfer Pricing Study in India
A transfer pricing study is the foundational document that supports and defends a company's intercompany pricing positions. Nainit Savla & Associates prepares comprehensive, defensible transfer pricing studies aligned with Indian regulations and OECD guidelines.
Functional Analysis
Detailed FAR analysis (functions performed, assets employed, risks assumed) for each entity in an intercompany transaction — the foundation of any transfer pricing study.
Transaction Characterisation
Identifying and characterising each type of intercompany transaction — services, goods, royalties, loans, guarantees — and selecting the appropriate transfer pricing method.
Economic & Benchmarking Analysis
Quantitative analysis using databases (Prowess, Bloomberg, Capitaline) to identify comparable companies and determine the arm's length range.
Study Report Preparation
Preparation of the complete transfer pricing study report — company overview, industry analysis, functional analysis, benchmarking, and arm's length conclusion.
What is a Transfer Pricing Study?
A transfer pricing study (also called a TP documentation study or TP report) is a detailed analytical document that establishes the arm's length price for intercompany transactions. It combines a functional analysis with an economic benchmarking analysis. A well-prepared transfer pricing study is the primary defence in a transfer pricing audit — without it, businesses face penalties under Section 271AA and adverse audit outcomes.
Who Needs This Service?
- Companies with intercompany transactions required to file Form 3CEB
- Businesses preparing for transfer pricing audits
- Enterprises setting up new intercompany pricing arrangements
- Companies receiving audit queries on existing transfer pricing positions
- Multinational groups requiring country-specific TP documentation
Why Choose Nainit Savla & Associates?
At Nainit Savla & Associates, we prepare transfer pricing studies that are technically rigorous and practically defensible. Our studies combine deep functional analysis with robust economic benchmarking to establish arm's length prices that withstand regulatory scrutiny. If you are searching for 'transfer pricing study India' or 'transfer pricing report India', we deliver quality documentation.
Need a Robust Transfer Pricing Study?
Technically rigorous, defensible transfer pricing documentation prepared by our expert 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.
