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of <h1>Secondary Adjustments in Transfer Pricing: Section 92CE of Income-tax Act Enforces Compliance for Adjustments Over 1 Crore.</h1> Section 92CE of the Income-tax Act, introduced by the Finance Act, 2017, mandates secondary adjustments to transfer prices effective April 1, 2018. It applies when a primary adjustment is made by the assessee, accepted by the Assessing Officer, determined by an advance pricing agreement, made under safe harbour rules, or resolved through mutual agreement procedures. Secondary adjustments are not required if the primary adjustment is below one crore rupees or pertains to assessments before April 1, 2016. If excess money from a primary adjustment isn't repatriated, it is deemed an advance to the associated enterprise, with interest computed accordingly.
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