Transfer Pricing in India

Transfer Pricing in India plays a vital role in ensuring that transactions between related entities (associated enterprises) are conducted at arm’s length price, maintaining fairness and preventing profit shifting. It applies to cross-border as well as specified domestic transactions and is governed primarily by the provisions of the Income Tax Act, 1961 and rules prescribed by the Central Board of Direct Taxes (CBDT).

Top Transfer Pricing Firms in India:

• Dewan P.N. Chopra & Co.
• EY India
• BDO India LLP
• Grant Thornton Bharat LLP
• Nangia Andersen LLP