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Computation of interest income pursuant to secondary adjustments

Rule 10CB - Rule - Part D. - Special cases - Income Tax - Rule 10CB - 1[10CB. .- (1) For the purposes of sub- section (2) of section 92CE of the Act, the time limit for repatriation of excess money shall be on or before ninety days ,- (i) from the due date of filing of return under sub-section (1) of section 139 of the Act where primary adjustments to transfer price has been made suo-moto by the assessee in his return of income; (ii) from the date of the order of Assessing Officer or the appella .....

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les under section 92CB;or (v) from the due date of filing of return under sub-section (1) section 139 of the Act in the case of an agreement made under the mutual agreement procedure under a Double Taxation Avoidance Agreement entered into under section 90 or 90A; (2) The imputed per annum interest income on excess money which is not repatriated within the time limit as per sub-section (1) of section 92CE of the Act shall be computed,- (i) at the one year marginal cost of fund lending rate of St .....

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