Specified Domestic Transactions (SDT)
Domestic transfer pricing for large related-party dealings
- 1ScopeSDTs identified.
- 2BenchmarkArm's length tested.
- 3ReportDocumented and certified.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Specified Domestic Transactions (SDT)
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Specified domestic transactions are certain transactions between related domestic parties — mainly those involving entities claiming profit-linked tax holidays, or companies under the concessional tax regimes dealing with close connections — that must be priced at arm's length when their aggregate value exceeds ₹20 crore in a year. They need documentation and reporting in the accountant's report like international transactions.
SDT rules exist to stop profits being shifted into tax-exempt or low-taxed units within a group. Groups with eligible units, power plants, or special regime companies are most affected.
We identify transactions within scope, benchmark them and include them in documentation and Form 48.
| Threshold | Aggregate above ₹20 crore |
|---|---|
| Scope | Tax-holiday units and other notified related-party dealings |
| Requirement | Arm's length pricing and documentation |
| Reporting | Form 48 (formerly 3CEB) |
Who this is for
Common scenarios where this service is a good fit.
- Groups with tax-holiday or special-regime units
- Large domestic groups
- Companies with significant related-party dealings
What you get
Clear deliverables so you know exactly what's included.
- Scoping
- Benchmarking
- Documentation and reporting
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
SDTs identified.
Arm's length tested.
Documented and certified.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
