Audit & Attestation
Transfer Pricing Audit
Audit and certification of international and specified domestic transactions.
Overview
Transfer pricing audit is the examination and certification of international transactions and specified domestic transactions between associated enterprises, as required under the transfer pricing provisions of the Income-tax Act, 1961.
The engagement covers the examination of the transfer pricing study and documentation maintained by the entity and reporting in the prescribed form.
Scope & areas covered
- Examination of international and specified domestic transactions
- Review of transfer pricing documentation and benchmarking analysis
- Reporting in the prescribed form (Form 3CEB)
- Assessment of the most appropriate method and arm's length price
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