Last updated: 14 Oct 2026

Virtual Auditor

CBCR Filing Service India

Last updated: 14 Oct 2026

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Quick answer: Virtual Auditor provides end-to-end transfer pricing services in India, including Master File, Local File, and Country-by-Country Reporting (CbCR). The firm handles transaction mapping, functional analysis, and benchmarking studies using prescribed methods to ensure compliance with Section 92D and Rule 10D, providing audit defense and appellate representation for international transactions.

Looking for expert cbcr filing service india? Virtual Auditor provides practitioner-grade transfer pricing services in India, led by CA V. Viswanathan — Fellow Chartered Accountant (FCA) | Associate Company Secretary (ACS). We combine deep regulatory expertise with hands-on execution to deliver results within your timeline.

What is CBCR Filing Service India | Virtual Auditor — CA V. Viswanathan?

What We Deliver

Transfer pricing study report with benchmarking analysis and ALP determination. Transfer pricing documentation (Master File, Local File, CbCR) as per Rule 10D/10DA/10DB. Functional, Asset, and Risk (FAR) analysis for all international transactions. Benchmarking study using appropriate method (CUP, TNMM, RPM, CPM, PSM). TP audit defence submissions and hearing representation.

Our Process

Step 1: Transaction mapping and FAR analysis. Step 2: Selection of Most Appropriate Method (MAM). Step 3: Benchmarking analysis and ALP determination. Step 4: Report preparation compliant with Rule 10D/10DA. Step 5: Filing support and TP audit defence.

Our transfer pricing documentation includes economic analysis that anticipates common TPO adjustments — working capital adjustments, risk adjustments, comparability filters, and multiple year data analysis. This proactive approach means fewer audit adjustments and stronger defence positions.

Get Started Today

Ready to engage Virtual Auditor for cbcr filing service india? Contact us for a free initial consultation:

Call/WhatsApp: +91-99622 60333

Email: support@virtualauditor.in

Offices: Chennai | Bangalore | Mumbai

No obligation. We will assess your requirements and provide a clear scope, timeline, and fixed-fee quote within 24 hours.

Frequently Asked Questions

When is cbcr filing required?
Transfer pricing documentation is mandatory for entities with international transactions exceeding Rs 1 crore or specified domestic transactions exceeding Rs 20 crores in aggregate. The documentation must be maintained by the due date of filing the return of income.
What is the penalty for not maintaining transfer pricing documentation?
Failure to maintain TP documentation attracts penalty of 2% of the value of international transactions under Section 271AA. Additional penalties apply for non-filing of CbCR (Rs 5,000/day) and failure to furnish information (Rs 50,000/day).
How long does it take to prepare a transfer pricing study?
Typically 2-4 weeks depending on the number and complexity of international transactions. We recommend starting well before the return filing due date. Contact us at +91-99622 60333 for timeline confirmation.
Do these related-party dealings need transfer-pricing work, and what documentation will I receive?
Transfer pricing applies to international transactions with associated enterprises, and to specified domestic transactions above ₹20 crore. Where the aggregate value of international transactions exceeds ₹1 crore, the prescribed documentation must be kept, and every entity with such transactions files an accountant’s report (Form 3CEB) by the due date (the Income-tax Act, 1961 for tax years up to 2025-26; the corresponding provisions of the Income-tax Act, 2025 from tax year 2026-27). Large groups also file a master file and country-by-country report. You receive a transfer-pricing study that maps each transaction, analyses functions, assets and risks, selects the method, benchmarks against comparable companies, and concludes on the arm’s length price, together with the certified report. If the price is adjusted in assessment, we support the objection and appeal.

Related Services

Company Annual Filing (ROC)FC-GPR Filing Consultant IndiaFC-TRS Filing CA IndiaGST Return FilingITAT Appeal Filing Chartered AccountantLLP Annual FilingTDS Return FilingDPIIT Startup Recognition Filing

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Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

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What the law says — s.286, Income-tax Act 1961; Rule 10DB

An Indian parent of an international group whose consolidated revenue exceeds the threshold notified under Rule 10DB must file a Country-by-Country Report in Form 3CEAD within 12 months of the end of the reporting accounting year. Indian constituent entities of foreign-parented groups file the notification in Form 3CEAC. The Income-tax Act, 2025 is in force from 1 April 2026 and applies to tax year 2026-27 onward; the section numbers above are those of the 1961 Act, which continues to govern assessments, appeals and pending proceedings for earlier years.

How does the procedure work?

  1. Confirm the group revenue threshold under Rule 10DB
  2. Identify the reporting entity and any surrogate filing
  3. File Form 3CEAC notification where the parent files abroad
  4. Compile Form 3CEAD with revenue, profit, tax and headcount by jurisdiction
  5. File within 12 months of the accounting year end
Time limitForm 3CEAD within 12 months of the end of the reporting accounting year; Form 3CEAC two months before
FormsForm 3CEAC; Form 3CEAD
Consequence of defaultRs 5,000 to Rs 50,000 per day under s.271GB for delayed filing

Source: Income-tax Act, 1961. Last reviewed 2026-10-14.

Which laws govern this service? — Transfer pricing

The statutory provisions this service is delivered under, linked to the official text:

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