INCOME TAX · PUBLIC AND LISTED COMPANIES
Transfer Pricing: A Practical Guide for Companies with Overseas Related Parties
Know which related-party dealings need transfer-pricing review, what evidence to keep and how Form 48 differs from Form 3CEB.
By Vyapar Setu Online | Public and listed companies · 28 October 2026
Business Income Tax series · Public and listed companies · Article 12 of 27
Your Indian company invoices an overseas group company for support services. Both sides agree the price—but the tax authorities can still ask whether independent businesses would have agreed similar terms. That is the central transfer-pricing question.
Read the year first: Reviewed 28 October 2026. Tax Year 2026–27 uses the Income-tax Act, 2025 and Rules, 2026. Returns for FY 2025–26 / AY 2026–27 use the earlier framework. This guide identifies relevant old section names and current changes; apply each limit to its stated period.
Keep reading, for free
Sign in with Google to read the full article.
Your name, email and sign-in dates are saved privately for reader account management. Privacy details
For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
Explore common questions →THE DISCUSSION
Questions & comments
Ask about this guide or share a useful experience. Comments are published immediately and may be removed by the owner if needed. Please leave out PAN, Aadhaar, bank details and other private information.
Sign in to comment. Your Google display name will be public with approved comments; your email will not. Privacy & comments
Loading comments…