Transfer pricing in Delhi
Transfer Pricing Firm in Delhi: Form 3CEB, Documentation and Benchmarking
Deo & Associates is a Chartered Accountant firm that prepares transfer pricing documentation, benchmarking studies and Form 3CEB reports for companies in Delhi, so related-party dealings are priced at arm's length and reported on time.
- Established in 2010
- Offices in Noida and Gurugram
- In person and online
Is there a transfer pricing firm in Delhi?
Yes. Deo & Associates, Chartered Accountants since 2010, provides transfer pricing services to businesses in Delhi: mapping of international and specified domestic transactions, benchmarking, documentation, Form 3CEB certification and support in assessments and disputes. We serve Delhi from our Sector 62 office in Noida.
Why Deo & Associates
Why businesses in Delhi choose us for transfer pricing
One Chartered Accountant team for transfer pricing, income tax, GST, audit and FEMA, so the numbers agree across filings
A written method, comparables and documentation file you can hand to a tax officer
A calendar that works backwards from the 31 October Form 3CEB date, not forwards from the notice
Transfer pricing services in Delhi
Transfer pricing is the rule that related parties must deal with each other at the price independent parties would agree, called the arm's length price. In India it sits in Chapter X of the Income-tax Act, 1961, and the Income-tax Act, 2025 carries the regime forward from 1 April 2026. It applies when an Indian business has international transactions with associated enterprises, and to specified domestic transactions above the prescribed limit.
Typical triggers are a subsidiary paying management fees or royalty to a foreign parent, an exporter selling to a group company abroad, a captive service centre billing its parent on cost-plus, loans or guarantees between group companies, and imports from a related supplier. Even a small business with one related-party loan from a foreign relative or a group entity can fall under the rules.
Delhi at a glance
Delhi has the widest mix of businesses we serve: wholesale families in the old city, exporters in Okhla and Mayapuri, consultants and clinics in the south, and the offices of national and foreign groups around Connaught Place and Aerocity.
Areas we serve in Delhi
Guide
When transfer pricing rules apply
| Situation | What the rules ask for | Usual timing |
|---|---|---|
| International transactions with associated enterprises | Form 3CEB, an accountant's report, whatever the value | 31 October after the financial year, one month before the return due date |
| International transactions above Rs 1 crore in aggregate | Documentation under Rule 10D, in place before the return is filed | Kept ready; produced when the officer asks |
| Specified domestic transactions above the prescribed limit | Form 3CEB and benchmarking, as for international transactions | Same as Form 3CEB |
| Large multinational groups meeting the revenue and value limits | Master file (Form 3CEAA) and, for the largest groups, country-by-country reporting | As set in the rules; we confirm each year |
| Advance certainty wanted on pricing | Advance Pricing Agreement under section 92CC | Application before the year it is to cover |
Process
How a transfer pricing engagement works
Map the related parties
List associated enterprises and every transaction with them, including loans, guarantees, reimbursements and shared costs.
Choose the method
Pick the most appropriate method: comparable uncontrolled price, resale price, cost plus, transactional net margin, profit split or another method.
Benchmark
Search databases for comparable companies, apply filters, and compute the arm's length range for each transaction.
Document
Write the local file: group structure, functions, assets and risks, pricing policy, agreements and the benchmarking.
Certify and file
Issue Form 3CEB and file with the income tax return, matching it to the books and the audit report.
Defend
Reply to the Transfer Pricing Officer, appear before the Dispute Resolution Panel, or use safe harbour or an APA where they fit.
Local focus
Transfer pricing in Delhi: how it applies here
Transfer pricing in Delhi
Exporters selling to group companies abroad and Indian arms of foreign firms in Delhi deal with transfer pricing on goods, services and loans. We help decide the method, benchmark and certify Form 3CEB before the 31 October date.
Local authorities
For premises, permissions and civic matters in Delhi, the relevant bodies are the Municipal Corporation of Delhi (MCD) and the New Delhi Municipal Council for NDMC areas. We align your records with their requirements.
Delhi rules
GST state code 07; companies fall under Registrar of Companies, Delhi and Haryana. Delhi does not levy professional tax.
Documents to keep ready
- Group chart and list of associated enterprises
- Agreements for services, royalty, loans and supplies with related parties
- Invoices, ledgers and bank proof for each related-party transaction
- Financial statements and tax audit report
- Cost allocation and mark-up working
- Previous year's Form 3CEB and benchmarking, if any
Common mistakes to avoid
- Treating a management fee as a normal expense without showing the service was received and was worth the price
- Reusing last year's mark-up without refreshing comparables
- Missing small items such as reimbursements, director loans and guarantees
- Having no written agreement before the charge is raised
- Filing Form 3CEB late or with figures that do not match the books
We review your case and tell you which of these apply before work starts.
Stay compliant
How we keep your Delhi business on schedule
The calendar we follow for transfer pricing.
Every quarter
Review related-party invoices and ledgers while the facts are fresh, and flag new transaction types.
By September
Refresh comparables and mark-ups for the year and settle the pricing view with management.
By 31 October
Certify and file Form 3CEB, together with the documentation file.
By the return due date
File the income tax return with transfer pricing disclosures matched to the report.
All year
Keep agreements, invoices and board approvals in step with what is actually charged.
If a notice arrives
Prepare the reply to the Transfer Pricing Officer within the time allowed, with the file ready.
Dates are the usual statutory dates and can change by notification. We confirm them each year.
Related services
Services that work alongside transfer pricing
Income Tax Consultancy
Expert advice on assessments, notices, scrutiny and tax-efficient structures.
Learn moreTax Audit
Tax audit report for businesses and professionals above the prescribed limits.
Learn moreForeign Company Setup in India
Set up a wholly owned subsidiary, branch, liaison or project office in India.
Learn moreStatutory Audit
Independent statutory audit of companies and LLPs under the Companies Act and LLP Act.
Learn moreIncome Tax Appeal
Appeal against assessment orders before the CIT(Appeals) and the Income Tax Appellate Tribunal.
Learn moreROC and MCA Compliance
ROC filings, director changes, XBRL, dematerialisation, strike-off and revival of companies.
Learn moreServices
All our CA services in Delhi
Every service below is available to clients in Delhi.
Private Limited Company Registration
Incorporate a Private Limited company with DSC, DIN, name approval, MOA, AOA, PAN and TAN handled for you.
Learn moreLLP Registration
Form a Limited Liability Partnership with limited liability and lighter compliance than a company.
Learn moreProprietorship Registration
Start a sole proprietorship quickly with GST, Udyam and a current account.
Learn morePublic Limited Company Registration
Register a Public Limited company for larger businesses that plan to raise capital from the public.
Learn morePartnership Firm Registration
Draft a partnership deed and register your firm under the Indian Partnership Act, 1932.
Learn moreStartup Registration
Incorporate your startup and apply for DPIIT recognition for the benefits available to recognised startups.
Learn moreSection 8, NGO and Trust Registration
Set up a Section 8 company, trust or society and obtain 12A and 80G registration.
Learn moreCSR-1 Registration
Register your NGO on the MCA portal in Form CSR-1 so companies can fund your projects.
Learn moreForeign Company Setup in India
Set up a wholly owned subsidiary, branch, liaison or project office in India.
Learn moreMSME / Udyam Registration
Get a free Udyam certificate for loans, subsidies and priority sector benefits.
Learn moreGST Registration
Apply for a new GSTIN, add places of business or amend an existing registration.
Learn moreGST Return Filing
Monthly and quarterly GSTR-1, GSTR-3B, annual returns and input tax credit reconciliation.
Learn moreIncome Tax Return (ITR) Filing
File income tax returns for individuals, professionals, firms, LLPs and companies.
Learn moreTDS Return Filing
Quarterly TDS returns (24Q, 26Q, 27Q), deposit tracking and TDS certificates.
Learn moreIncome Tax Consultancy
Expert advice on assessments, notices, scrutiny and tax-efficient structures.
Learn moreIncome Tax Planning
Lawful tax planning for individuals and businesses, including old versus new regime analysis.
Learn moreGST Refund
Claim refunds on exports, inverted duty structures and excess balances in your electronic ledgers.
Learn moreGST Cancellation
Cancel your GST registration, revoke a cancellation or file the final return.
Learn moreIncome Tax Appeal
Appeal against assessment orders before the CIT(Appeals) and the Income Tax Appellate Tribunal.
Learn moreGST Appeal
Appeal against GST demand and refund orders, with drafting and hearings handled by CAs.
Learn moreStatutory Audit
Independent statutory audit of companies and LLPs under the Companies Act and LLP Act.
Learn moreTax Audit
Tax audit report for businesses and professionals above the prescribed limits.
Learn moreGST Audit and Reconciliation
GST reconciliation (GSTR-9C), health checks and support during departmental audit.
Learn moreAccounting and Bookkeeping
Monthly bookkeeping, payroll support, MIS reports and financial statements.
Learn morePF and ESI Registration
Register your establishment with the EPFO and ESIC, and onboard employees.
Learn morePF and ESI Return Filing
Monthly PF ECR and ESI contribution filing, plus UAN and claim support.
Learn moreAnnual Compliance for Private Limited Company
AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, income tax return and board compliance each year.
Learn moreAnnual Compliance Filing for LLP
LLP Form 8 and Form 11, income tax return and partner KYC each year.
Learn moreROC and MCA Compliance
ROC filings, director changes, XBRL, dematerialisation, strike-off and revival of companies.
Learn moreVisit us
Our offices for Delhi
Noida Office
1015, Tower B, iTHUM, Sector 62Noida, Uttar Pradesh 201309
Nearest to Delhi. Serves clients online across India.
Mon to Fri: 10:00 am to 6:00 pm
Saturday: 10:00 am to 2:30 pm
Sunday: Closed
Gurugram Office
1442, Plus Offices, 1st Floor, Landmark Cyber Park, Sector 67Gurugram, Haryana 122101
Also serves clients across Delhi NCR.
Mon to Fri: 10:00 am to 6:00 pm
Saturday: 10:00 am to 2:30 pm
Sunday: Closed
FAQ
Transfer pricing in Delhi: frequently asked questions
What is transfer pricing in simple terms?
It is the price charged between related parties, such as a parent and subsidiary. Tax law requires that price to match what unrelated parties would have agreed, so profits are not shifted out of India or between taxed and exempt units.
Does an exporter in Okhla need Form 3CEB?
Yes, if sales, purchases, services, loans or guarantees involve an associated enterprise abroad. Sales only to unrelated buyers do not need it. We check each transaction before advising.
Is Form 3CEB mandatory for a small company in Delhi?
Form 3CEB is needed whenever the business has international transactions with associated enterprises, or specified domestic transactions above the limit, whatever the size. A company with only domestic dealings below the limit usually does not need it. We test your transactions before advising.
What is the penalty for not filing Form 3CEB or keeping documents?
Under the Income-tax Act, 1961 the failure to furnish the report attracts a penalty of Rs 1 lakh, and failure to keep or produce documentation can attract a penalty linked to the transaction value. Corresponding provisions apply under the 2025 Act. We confirm the current rule for your case.
Can you handle a notice from the Transfer Pricing Officer?
Yes. We prepare the reply, the supporting file and the benchmarking, and represent you at the hearing, and we advise on whether to go to the Dispute Resolution Panel or seek relief through mutual agreement.
How do I get started with transfer pricing in Delhi?
Call +91 92788 13303 or send the quote form. A Chartered Accountant reviews your situation, confirms the scope and fee in writing, and lists the documents needed. Most work then proceeds online.
Nearby
More in and around Delhi
Zoho accounting firm in Delhi
Zoho Books setup, Tally migration and monthly accounting.
View pageAccounting · DelhiAccounting services in Delhi
Bookkeeping, reconciliation, payroll support and MIS.
View pageTransfer pricing · Uttar PradeshTransfer pricing firm in Noida
Form 3CEB, benchmarking and documentation for related-party transactions.
View pageTransfer pricing · Uttar PradeshTransfer pricing firm in Ghaziabad
Form 3CEB, benchmarking and documentation for related-party transactions.
View pageTransfer pricing · HaryanaTransfer pricing firm in Gurgaon
Form 3CEB, benchmarking and documentation for related-party transactions.
View pageLocationCA firm in Delhi
Our general CA services guide for this location.
View pageDirectoryAll locations
Browse every city and state we cover.
View allLaw and compliance
Transfer pricing in Delhi: which laws apply
This table shows the central laws behind transfer pricing and the Delhi rules that sit beside them for a business in Delhi.
| Area | Law or authority | What it means for you |
|---|---|---|
| Transfer pricing regime | Chapter X of the Income-tax Act, 1961 (sections 92 to 92F), the Income-tax Rules, 1962 and the corresponding provisions of the Income-tax Act, 2025 from 1 April 2026 | Arm's length price for international and specified domestic transactions. |
| Accountant's report | Section 92E and Form 3CEB | A Chartered Accountant certifies the transactions and prices. |
| Documentation | Rule 10D | Records kept in step with the thresholds and period the rules set. |
| Master file and country-by-country report | Rules 10DA and 10DB | Applies only to large multinational groups. |
| Advance pricing agreements | Section 92CC | Agreed pricing method for future years. |
| Penalties | Sections 271AA, 271BA and 271G | Consequences of missed reports, records or information. |
| Cross-border payments | Foreign Exchange Management Act, 1999 and RBI directions | Related-party payments abroad must also meet FEMA rules. |
| Registrar of Companies | the Registrar of Companies, Delhi and Haryana | Filings for a company with its registered office in Delhi. |
| State GST | the Delhi Department of Trade and Taxes | State GST registration, returns and assessments. |
| Shops and establishments | the Delhi Shops and Establishments Act, 1954 | Registration of commercial premises. |
Official sources
Last reviewed 31 October 2026. This is general information on the law as we understand it, not advice for your specific case. Rules, thresholds, forms and due dates change, so we confirm the current position before we act. Please check the official source for the latest notification.
Get in touch
Talk to a Chartered Accountant in Delhi
Share a few details and we will reply within one working day.
- Phone+91-9278813303
- Emailinfo@cadeoassociates.com
- Prefer a calendar?