Last updated: 17 Oct 2026

Virtual Auditor

Transfer Pricing in Assam

Last updated: 17 Oct 2026

Quick answer: Virtual Auditor provides transfer pricing services for businesses in Assam — remotely, with meetings by video or at our Chennai head office. Income-tax matters for Assam fall under the Pr. CCIT North East Region (Guwahati) charge. Starts from ₹1,00,000 + 18% GST professional fees (govt fees extra); Standard turnaround is 7–10 working days.

Assam — the local picture for transfer pricing services

Assam is the commercial hub of the North East, with Guwahati's wholesale trade, the Brahmaputra Valley tea estates, the Digboi–Duliajang oil and gas belt and a growing pharma and cement cluster. Tea companies, petroleum contractors and FMCG distributors make up most of the corporate base, and the state's GST administration handles the North East's largest taxpayer population. ROC Guwahati, the Gauhati High Court and the NCLT Guwahati bench serve the whole region. For transfer pricing services this means the Transfer Pricing Officer under the Pr. CCIT North East Region (Guwahati) charge tests the benchmarking, with appeals to the ITAT Guwahati.

What is transfer pricing services? Transfer pricing study, documentation, benchmarking, TP audit defence, APA advisory, and ITAT appeal representation.

Transfer Pricing Services is a professional service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), serving clients in Assam since 2012.

Transfer Pricing Services in Assam

Virtual Auditor provides transfer pricing services across Assam.

The ROC Shillong handles company registrations and filings for Assam. Stamp duty: As per state schedule. Professional tax: applicable in Assam at the state slab rates.

Full service details, methodology and statutory references: https://virtualauditor.in/transfer-pricing

Assam-Specific Compliance Information

ROC Office | ROC Shillong

State Capital | Dispur

Stamp Duty | As per state schedule

Professional tax | applicable in Assam at the state slab rates

Pincode (Capital) | 781006

Indicative Fee Structure

Service	Fee
Transfer Pricing	Starts from ₹1,00,000 + 18% GST + govt fees
Consultation	Complimentary 30 minutes

*Prices are indicative. Actual fees depend on complexity and regulatory requirements. Contact us for a detailed quote.

Engagement terms — reviewed 25 October 2026

Fee: Transfer pricing study with Form 3CEB from ₹1,00,000 + 18% GST.
Extra / not included: Master file (Form 3CEAA) and CbCR filings, APA work and assessment representation are quoted separately.
Turnaround: 20 working days from receipt of complete information and the advance payment.
Who signs: The certificate is signed by V. Viswanathan FCA or another qualified Chartered Accountant of the practice, depending on the engagement.
Entity: Engagement letter and invoice are issued by V Viswanathan & Associates, Chartered Accountants (FRN 013713S), the proprietary firm of V. Viswanathan.
What to send first: Send list of related-party transactions with values, intercompany agreements, segmental profit and loss, and the group structure.
Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.

Frequently Asked Questions

Which Registrar of Companies handles filings for a company in Assam?

ROC Guwahati has jurisdiction over companies with a registered office in Assam. Virtual Auditor files SPICe+, PAS-3, SH-7 and annual returns with that office on your behalf.

Which ITAT bench hears appeals from Assam?

Second appeals from Assam go to the ITAT Guwahati; first appeals are heard by the faceless CIT(A) under the Pr. CCIT North East Region (Guwahati) charge.

Do you have an office in Assam?

No. Assam is served remotely from our Chennai head office: documents are exchanged online, filings are made on the MCA, GST and income-tax portals, and meetings are held by video or at that office by appointment.

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.

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Transfer Pricing Practice in Assam — Local TP Charge & Industry Profile

For taxpayers in Assam with international transactions or specified domestic transactions exceeding the Section 92BA / 92E thresholds, the operational TP touchpoints are: TPO Guwahati (assessing TPO charge), ITAT Guwahati (appellate forum), and the AD-bank reporting loop — typically SBI Guwahati and ICICI/HDFC mid-corporate desks in Guwahati handle the bulk of FEMA-CG filings for upper Assam tea exporters. The Assam GSTIN state-code is 18, which becomes relevant for the Form 3CEB cross-reference of intra-group services and royalty flows.

The economic mix of Assam runs across tea (largest single-state producer in India), tourism, petroleum & natural gas (Digboi, Numaligarh) — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. Notable industrial enclaves include No active multi-product SEZ; export units claim NEIDS 2017 capital, GST and transport subsidies. On the AD-Bank side, SBI Guwahati and ICICI/HDFC mid-corporate desks in Guwahati handle the bulk of FEMA-CG filings for upper Assam tea exporters.

Assam contributes more than half of India's domestic tea output and over 12% of natural-gas production, and qualifies for NEIDS 2017's 30% Central Capital Investment Incentive on plant & machinery.

Industry-Specific TP Methodology — Assam Sector Profile

For tea (largest single-state producer in India) and petroleum & natural gas (Digboi, Numaligarh) taxpayers, the methodology choice typically routes through TNMM (Transactional Net Margin Method) on a value-add net-cost-plus or operating-margin basis, with comparable selection drawn from the Capitaline / Prowess databases filtered for Assam-region operating subsidiaries where the comparable population permits.

Common ITAT Guwahati TP Adjustment Patterns

Recurring adjustment themes in ITAT Guwahati TP appeals from our practice: (a) inappropriate comparable selection — particularly where the TPO substitutes a comparable set with smaller / loss-making companies excluded under different functional-comparability filters; (b) mis-characterisation of the Indian entity (entrepreneur-vs-routine — a frequent pitfall in software-services and contract-manufacturing models common to Assam); (c) treatment of forex gains/losses as operating versus non-operating; (d) AMP (Advertising-Marketing-Promotion) and brand-building expense disallowance / mark-up imputation.

SDT (Specified Domestic Transactions) and Safe Harbour Considerations

For Assam-based taxpayers, SDT compliance under Section 92BA arises principally where there are inter-unit transfers between SEZ/non-SEZ units or 80-IA / 80-IB / 80-IC eligible undertakings — relevant where companies hold units in No active multi-product SEZ; export units claim NEIDS 2017 capital, GST and transport subsidies.

Engagement — Assam Coverage

Virtual Auditor's TP practice covers: TP study and Form 3CEB for Assam-based taxpayers, master-file and CbCR support, APA filings, TPO assessment representation, CIT(A) and ITAT representation under ITAT Guwahati, and benchmarking of transactions across services, royalties, IP licensing, intra-group financing, and contract manufacturing. CA V. Viswanathan (FCA, ACS, CFE, IBBI/RV/03/2019/12333) leads engagements with named-partner ownership and full documentation discipline that withstands scrutiny at ITAT Guwahati and beyond. Free 30-minute consultation: +91 99622 60333.

Assam: compliance facts for transfer pricing services

Which authorities handle transfer pricing services for a business in Assam?

Income-tax region (Pr. CCIT)	Pr. CCIT North East Region (Guwahati)
ITAT bench	ITAT Guwahati
High Court	Gauhati High Court
Nearest Virtual Auditor office	Chennai head office — G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai (about 2,262 km by road from Assam)

Assam companies file with ROC Guwahati; writ remedies lie before the Gauhati High Court; tax appeals go to the ITAT Guwahati.

Statutory references for this service are on the national transfer pricing services page: https://virtualauditor.in/transfer-pricing

Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.