Transfer pricing applicability catches more Indian startups than founders expect. If you have a parent, subsidiary or group company outside India, the rules switch on from your first cross-border invoice, and there is no minimum value. This free checker tells you where you stand. Answer a few questions about your group set-up and what flows across the border: services, a captive dev centre, royalties, an intercompany loan, goods or an ESOP cross-charge. You will see which filings you owe (Form 3CEB, the TP study, Master File or CbCR), whether Safe Harbour is open to you, and the mistakes worth avoiding. One practical note on the page itself: your date stamp reads September 3, 2026, but the tool and disclaimer both say “as of August 2026.” For a tool page, currency is a trust signal — a visitor checking thresholds wants to know the numbers are live. Align the two, and update the stamp whenever CBDT revises a threshold rather than on any edit..
Updated as of August 2026 · India · Income-tax Act, 2025Your cross-border set-up
Disclaimer: This tool gives a general indication based on Indian transfer pricing rules under the Income-tax Act, 2025 as of August 2026. Thresholds, Safe Harbour margins and due dates change and depend on facts. It is not tax or legal advice. Confirm your position with a qualified transfer pricing professional before filing.