Harun Raaj & AssociatesHarun Raaj & Associates
📍Bengaluru, Karnataka

Transfer Pricing Audit — Form 3CEB and ALP Study in Bengaluru

Transfer pricing compliance for companies with international transactions with Associated Enterprises (AEs) — Arm's Length Price (ALP) study using the most appropriate method (CUP, RPM, CPM, TNMM, PSM), Form 3CEB accountant's report due 31 October, and Master File/Local File documentation under BEPS Action 13.

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Transfer Pricing Audit — Form 3CEB, ALP Study & BEPS Documentation in Bengaluru — Local Context

International transactions in Bengaluru's STPI, IT/ITES, pharma and export businesses may require an arm's-length study and Form 3CEB reporting. The audit file should connect agreements, invoices, functional analysis, comparable data and inter-company balances to the reported transactions.

Regulatory Office

Income Tax Commissionerate, Bengaluru

Administers direct-tax and transfer-pricing assessment matters for international transactions of Bengaluru entities.

Typical Bengaluru Scenarios

  • An STPI Bengaluru unit prepares a Form 3CEB file for software services supplied to its foreign group company.
  • A Hebbal biotech corridor company documents royalty and technical-support transactions with an associated enterprise.
  • A Whitefield IT corridor exporter reconciles inter-company invoices, cost allocations and foreign-currency balances.

Who We Serve in Bengaluru

STPI BengaluruHebbal biotech corridorWhitefield IT corridorIT/ITES companies

Why Harun Raaj & Associates in Bengaluru

We are an ICAI-registered CA firm (Membership No. 238303) based in Visakhapatnam. Every output — certificate, return, or advisory — is reviewed and signed by a CA and carries a UDIN for authenticity. We handle the full regulatory workflow so your team doesn't have to — from document collection through filing or certification.
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