Transfer Pricing Documentation Requirements
Transfer pricing documentation is mandatory for companies with international transactions exceeding specified thresholds.
Applicability Criteria
- International transactions exceed INR 1 crore in aggregate
- Domestic transactions with specified persons exceed INR 20 crores
Penalties for Non-Compliance
- Late/Non-filing of Form 3CEB: INR 100,000
- Inadequate documentation: 2% of transaction value
Need Expert Assistance?
Our team of specialists can provide personalized guidance for your specific situation.
Schedule a Consultation