What a study contains.
- Industry and group overviewThe business, market and group structure.
- FAR analysisFunctions performed, assets used and risks assumed by each party.
- CharacterisationFor example, a low-risk captive service provider.
- Method selectionWhy the chosen method is the most appropriate.
- Comparable searchA documented search with accept and reject reasons.
- ConclusionThe arm's length range and where the Indian entity falls.
The comparable search.
Indian tax officers expect comparables from Indian databases, filtered for functions, size, related-party transactions and persistent losses. The search strategy and every rejection need to be documented, because they are the first thing challenged in an assessment. See Benchmarking Analysis.
Our process.
The business
Interviews with Indian and UK teams.
FAR
And characterise the entity.
Comparables
Indian databases, documented filters.
Range and result
With recommendations if results fall outside.
For the local file
Ready for Form 48 and any assessment.
Why UK companies choose us in India.
We work with your UK finance team, lawyers and auditors, and translate Indian requirements into plain English.
Every filing and certificate is checked by a second Chartered Accountant before it goes in.
A written scope, timetable and fee before work starts.
One calendar of every MCA, RBI, GST and income-tax deadline for your Indian entity.
Set-up, accounts, payroll, tax, audit and RBI filings handled together.
Encrypted document sharing and digital signatures. Directors never need to travel.
TP studies for UK groups with Indian entities.
We support UK groups headquartered anywhere in the UK with transfer pricing for their Indian subsidiaries and branches, working with their UK tax teams online.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Transfer pricing study FAQs.
Need a defensible transfer pricing study?
Tell us about the Indian entity. We will scope the study and timeline.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.