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CBDT Notifies Interest Computation for Secondary Adjustments under transfer pricing

CBDT has issued notification dated 15th June, 2017 and inserted new Rule 10CB prescribing time limit of 90 days for repatriation of excess money. Further, it also prescribes methodology for computation of interest income in case of failure to repatriate the excess money within prescribed time limit.

KMS_Income Tax Updates_CBDT Notifies Interest Computation for Secondary Adjustments