Transfer Pricing and Advisory Services
In an era of heightened global scrutiny and evolving transfer pricing regulations, businesses engaged in cross-border or intercompany transactions must navigate complex legal and operational frameworks. At Pratapkaran Paul & Co, our Indian transfer pricing advisory services are tailored to help multinational corporations and domestic groups comply with Sections 92 to 92F of the Income Tax Act, 1961, and Rules 10A–10E. We craft defensible transfer pricing policies, conduct rigorous FAR (Functional, Asset, Risk) analysis, and offer proactive BEPS advisory, including support for Master File and Country-by-Country (CbC) reporting as per OECD guidelines. From audit risk mitigation, our experts ensure transparent, arm’s-length pricing, minimizing exposure to transfer pricing adjustments, penalties, and litigation. Whether you're dealing with intangible asset transfers, guarantees, intra-group services, or R&D cost allocation, we offer a full suite of services—including Form 3CEB certification, international benchmarking, and documentation compliance under s. 92D / Rule 10D—to support your strategic and regulatory needs.

Comprehensive Transfer Pricing Strategy & Policy Design
- Formulation of global and domestic transfer pricing policies aligned to business objectives
- Pricing methodologies including cost-plus, resale price, TNMM, benchmarking methods
- Design of markup strategies for intra-group services, loans, guarantees, and intangibles
- Risk-based transfer pricing planning and documentation support
- Support in structuring reorganizations, share sales, and financial transactions
- Holistic advisory on pricing of marketable securities and royalty structures
FAR Analysis & International Benchmarking Support
- Detailed Functional Asset Risk (FAR) studies covering roles, assets, and risk assumptions
- Benchmarking searches using global, private, and public comparable databases
- Identification of comparable companies for establishing arm’s-length price ranges
- Sector-specific benchmarking analysis to support R&D, IP, and lending transactions
- Validation of testing party selection and method application for compliance defensibility
- Annual benchmarking reviews to adjust for market shifts and regulatory changes
Transfer Pricing Documentation & Compliance (Form 3CEB)
- Preparation of transfer pricing compliance documentation under Rule 10D and section 92D
- Assistance with CA certification (Form 3CEB) under section 92E and Rule 10E
- Submission readiness including local file, Master File, and CbC reporting as per BEPS Action 13 rules
- Data collation covering transaction volumes, agreements, budgets, industry overviews
- Support with transfer pricing audit defense and resolution strategy
- Preparation of backup documentation for tax authority inquiries
Industry-Specific Transaction Advisory & Audit Support
- Advisory on pricing of intangible assets, guarantees, R&D services, and intercompany loans
- Guidance on royalty and technical service payments vis-à-vis Indian DTAA frameworks
- Structuring support for reorganizations, mergers, and affiliative transactions
- Preparation of documentation to defend against scrutiny by TPO, DRP, ITAT
- Mock audit simulations and script prep to ensure audit-readiness