26/07/2026
๐ง๐ฟ๐ฎ๐ป๐๐ณ๐ฒ๐ฟ ๐ฃ๐ฟ๐ถ๐ฐ๐ถ๐ป๐ด ๐๐ป๐ฑ๐ฒ๐ฟ ๐๐ต๐ฒ ๐๐ป๐ฐ๐ผ๐บ๐ฒ-๐๐ฎ๐
๐๐ฐ๐, ๐ฎ๐ฌ๐ฎ๐ฑ โ ๐ช๐ต๐ฎ๐ ๐๐ฎ๐ ๐๐ต๐ฎ๐ป๐ด๐ฒ๐ฑ?
The **Income-tax Act, 2025** has reorganized India's **Transfer Pricing** provisions to improve clarity and readability. While the **core principles remain unchanged**, the provisions have been renumbered, documentation requirements are better structured, and a new **Block Transfer Pricing Assessment** mechanism has been introduced to reduce repetitive audits for eligible taxpayers.
๐ง๐ผ ๐ฒ๐ป๐๐๐ฟ๐ฒ ๐ง๐ฟ๐ฎ๐ป๐๐ณ๐ฒ๐ฟ ๐ฃ๐ฟ๐ถ๐ฐ๐ถ๐ป๐ด ๐๐ผ๐บ๐ฝ๐น๐ถ๐ฎ๐ป๐ฐ๐ฒ:
โ
Identify all Associated Enterprises (AEs).
โ
Report all International and Specified Domestic Transactions correctly.
โ
Determine the Arm's Length Price (ALP) using the appropriate method.
โ
Maintain contemporaneous Transfer Pricing documentation.
โ
Obtain the prescribed Accountant's Report and evaluate eligibility for Safe Harbour, APA, or Block Transfer Pricing Assessment, where applicable.
๐๐๐ผ๐ถ๐ฑ ๐๐ต๐ฒ๐๐ฒ ๐บ๐ถ๐๐๐ฎ๐ธ๐ฒ๐:
โข Ignoring Transfer Pricing documentation requirements.
โข Incorrect benchmarking of related-party transactions.
โข Failing to identify all international or specified domestic transactions.
โข Not updating statutory references to the new provisions.
โข Delaying Transfer Pricing compliance and reporting.
Proper Transfer Pricing planning and documentation help reduce litigation, ensure regulatory compliance, and strengthen your tax position during assessments.
**๐ ๐ฅ ๐ฃ๐ฟ๐ฎ๐๐ฎ๐ฑ & ๐๐๐๐ผ๐ฐ๐ถ๐ฎ๐๐ฒ๐** provides comprehensive assistance in Transfer Pricing Documentation, Benchmarking Studies, Form 3CEB/Applicable Accountant's Report, APA Advisory, Safe Harbour Compliance, Tax Audits, and International Taxation.
๐ **Need assistance? Contact G R Prasad & Associates for Transfer Pricing Advisory, International Taxation, Benchmarking Studies, Accountant's Report, Tax Audit, and Complete Income Tax Compliance Services.**
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We at G R Prasad & Associates can help you with:
โ Incorporations & Registrations
โ Income Tax Filing
โ Tax Audit & Compliance
โ Advisory on Complex Tax Issues
โ Litigation Support
๐ Kondapur, Hyderabad
๐ 9985806287 / 9492553303
๐ www.grprasad.com
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