Transfer Pricing Safe Harbour
Opting for prescribed margins to avoid TP audits
- 1CompareSafe harbour vs benchmark.
- 2OptForm filed if beneficial.
- 3ComplyMargins applied in the books.
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 Transfer Pricing Safe Harbour
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Safe harbour rules let eligible taxpayers declare prescribed margins on specified transactions — such as software development and IT-enabled services, KPO, contract R&D, intra-group loans and corporate guarantees — and have them accepted by the tax department without benchmarking disputes. The taxpayer opts in by filing the prescribed form before the return. The trade-off is that safe harbour margins can be higher than benchmarked margins.
Safe harbour is attractive where certainty matters more than the lowest possible margin, especially for smaller captives. Eligibility depends on the transaction type and value limits, and the rules are periodically extended and revised.
We compare the safe harbour margin with a benchmarked margin for your facts and file the option if it makes sense.
| Eligible | IT/ITeS, KPO, contract R&D, loans, guarantees and others |
|---|---|
| Benefit | Prescribed margins accepted without TP audit |
| Opt-in | By filing the prescribed form before the return |
| Trade-off | Margins may exceed benchmarks |
Who this is for
Common scenarios where this service is a good fit.
- Small and mid-sized captive service providers
- Companies wanting to avoid TP litigation
- Groups with intra-group loans
What you get
Clear deliverables so you know exactly what's included.
- Eligibility and cost comparison
- Option filing
- Ongoing compliance
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.
Safe harbour vs benchmark.
Form filed if beneficial.
Margins applied in the books.
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.
