Transfer pricing in Gurgaon
Transfer Pricing Firm in Gurgaon: 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 Gurgaon, 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 Gurgaon?
Yes. Deo & Associates, Chartered Accountants since 2010, provides transfer pricing services to businesses in Gurgaon: mapping of international and specified domestic transactions, benchmarking, documentation, Form 3CEB certification and support in assessments and disputes. We serve Gurgaon from our Sector 67 office in Gurugram.
Why Deo & Associates
Why businesses in Gurgaon 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 Gurgaon
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.
Gurgaon at a glance
Gurgaon, also written Gurugram, is the corporate hub of north India. Global capability centres, software and consulting firms, BPOs, e-commerce companies and auto-sector subsidiaries sit within a few kilometres of our Sector 67 office.
Areas we serve in Gurgaon
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 Gurgaon: how it applies here
Transfer pricing in Gurgaon
Many Gurgaon companies are subsidiaries or captive centres of foreign groups, billing a parent on cost-plus or paying royalty and management fees abroad. These are classic transfer pricing cases, so benchmarking and Form 3CEB are usually due every year.
Local authorities
For premises, permissions and civic matters in Gurgaon, the relevant bodies are the Municipal Corporation of Gurugram and the Gurugram Metropolitan Development Authority. We align your records with their requirements.
Haryana rules
GST state code 06; companies fall under Registrar of Companies, Delhi and Haryana. Haryana does not levy professional tax, but the Haryana Labour Welfare Fund Act, 1965 may apply to employers.
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 Gurgaon 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
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Set up a wholly owned subsidiary, branch, liaison or project office in India.
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File income tax returns for individuals, professionals, firms, LLPs and companies.
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Expert advice on assessments, notices, scrutiny and tax-efficient structures.
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Lawful tax planning for individuals and businesses, including old versus new regime analysis.
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Claim refunds on exports, inverted duty structures and excess balances in your electronic ledgers.
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Cancel your GST registration, revoke a cancellation or file the final return.
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Appeal against assessment orders before the CIT(Appeals) and the Income Tax Appellate Tribunal.
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Tax audit report for businesses and professionals above the prescribed limits.
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Monthly PF ECR and ESI contribution filing, plus UAN and claim support.
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ROC filings, director changes, XBRL, dematerialisation, strike-off and revival of companies.
Learn moreVisit us
Our offices for Gurgaon
Gurugram Office
1442, Plus Offices, 1st Floor, Landmark Cyber Park, Sector 67Gurugram, Haryana 122101
Nearest to Gurgaon. 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
Noida Office
1015, Tower B, iTHUM, Sector 62Noida, Uttar Pradesh 201309
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 Gurgaon: 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.
Do Gurgaon captive centres need transfer pricing documentation every year?
Yes, if they have international transactions with associated enterprises. Cost-plus service billing to a parent is the most common case, and Form 3CEB and benchmarking are prepared every year.
Is Form 3CEB mandatory for a small company in Gurgaon?
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 Gurgaon?
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.
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View allLaw and compliance
Transfer pricing in Gurgaon: which laws apply
This table shows the central laws behind transfer pricing and the Haryana rules that sit beside them for a business in Gurgaon.
| 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 Gurgaon. |
| State GST | the Haryana Excise and Taxation Department | State GST registration, returns and assessments. |
| Shops and establishments | the Haryana Shops and Commercial Establishments Act, 1958 | 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 Gurgaon
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- Phone+91-9278813303
- Emailinfo@cadeoassociates.com
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