出于税务目的，公司在记录商品交易时必须遵循独立交易原则。印度《1961年所得税法》规定了确定两家关联公司之间独立交易价格的多种方法。其中一种关键方法是利润分割法。本文将阐述该方法的工作原理、适用场景及其优缺点。
利润分割法是转让定价中采用的关键方法之一，通常适用于交易涉及的所有企业在商品供应或服务提供方面均做出重大贡献的情况。该方法从根本上消除了因联合合同产生的特殊条件所带来的影响，确保每家企业获得的利润份额与其在独立交易中预期获得的利润相当。
这种常用的方法首先要确定关联企业之间的利润分配比例，该比例应与各企业对交易的贡献相匹配。在此，利润分割必须反映企业在交易过程中所履行的职能、承担的风险以及拥有的资产。（这通常适用于涉及有形或无形资产、贸易活动或金融服务的案例。）
利润分割的依据会根据交易的性质而有所不同。在涉及巨额投资且投资构成交易关键因素的情况下，利润可按投资额进行分割。同样，利润也可以根据所用资产的价值或涉及的直接成本进行分割。
在某些情况下，关联企业进行的交易与其他关联企业进行的交易具有可比性。在这种情况下，如果能获得关于利润分割的市场数据，则该数据可作为利润分割的合理依据。
在某些情况下，公司参与的交易过于紧密，无法单独进行观察。
例如，两家关联公司可能共同参与一项独立的合资项目，例如开发和推出一个新品牌。由于利润分割法着眼于两家关联方在交易中的合并利润，因此可用于确定一种对双方组织都公平的利润分配方式。
该方法有两种应用方式：总利润分割法和剩余利润分割法。
公司会根据交易的结构和可用数据来选择具体方法。
利润分割法最常被高科技和制药等利润率相对较高、行业复杂的公司所采用。在处理知识产权等无形资产时，该方法尤为有效，因为这些交易往往过于复杂，无法应用其他方法。
《所得税规则》第 10b(1)(d) 条规定了印度关于利润分割法的转让定价法规，具体如下：
将由此分配给纳税人的利润作为确定国际交易独立交易价格的依据。
4.1 For the computation of Arm's Length Price under the Total Profit Split Method the following steps need to be followed:
Step 1– Determine the combined net profit of the Associate Enterprises (AEs) arising from the international transactions [or the specified domestic transaction] in which they are engaged. Such profits represent the profits earned from third parties due to the combined efforts of the AEs. It may be noted that the ‘combined net profit’ referred to in the rule is not the aggregate of entire profits earned by the AEs.
Step 2– Evaluate relative contribution made by each entity involved in the transaction on the basis of:
Step 3– Thereafter, split the combined net profit in proportion to the relative contribution determined as above.
Step 4– The profit so apportioned is taken to arrive at the arm’s length price in relation to the international transaction [or the specified domestic transaction].The profits so apportioned to the AE when added to the costs incurred by it in relation to international transaction [or the specified domestic transaction] would result in arm’s length price.
4.2 For the computation of Arm's Length Price under the Residual Profit Split Method the following steps need to be followed:
Step 1– Determine the combined net profit of the AEs arising from the international transactions [or the specified domestic transaction] in which they are engaged.
Step 2– At the first stage, depending on functions performed, assets employed and risks assumed, determine the basic return appropriate to the respective activities. Allocate the combined net profit on the basis of above. This step results in a partial allocation of the combined net profit to each enterprise. For this purpose, the allocation is undertaken with reference to margins of comparable uncontrolled entities.
Step 3– the balance of the combined net profit is allocated on the basis of the evaluation of the relative contribution.
Step 4– the total net profit from such two-tier allocation is taken to arrive at the arm’s length price. The profits so apportioned to the AE when added to the costs incurred by it in relation to international transaction [or the specified domestic transaction] would result in arm’s length price.
The Profit Split Method works only under specific circumstances and therefore, to ensure viability of its results, it is highly recommended that one must consider the following points before proceeding with this method:
Complex Integrated Transactions–The Profit Split Method will have to be used when the transactions are highly interconnected and it is practically impossible to evaluate the transactions on their own. Cases, where the entities incur joint costs or earn combined revenues are examples, where only profit split method would result in inappropriate results.
Determination of factors deciding profit split– A reliable understanding of the factors contributing to the profit split decision is prerequisite to using this method. The enterprises must be able to identify the factors which form the basis of distributing the profits. If profits cannot be distributed on any rational basis, this method would not provide reliable results.
Value Additions by all Enterprises– Where each enterprise involved the transaction contributes functionally or by providing significant transfer of unique intangible assets, one-sided approaches adopted in traditional methods provide inconclusive results while the profit split method would be more appropriate.
