Secondary adjustments under transfer pricing require repatriation of excess money within prescribed time limits and interest computation on delayed amounts. Computation of interest income for secondary adjustments under transfer pricing prescribes the time limit for repatriation of excess money within ninety days from specified trigger dates, depending on how the primary adjustment arises. Where excess money is not repatriated within that period, the rule provides for imputed annual interest income at the prescribed benchmark rates for Indian rupee-denominated transactions and foreign currency transactions, and the interest is chargeable from the relevant trigger date. International transaction and exchange conversion are defined for this purpose.