Secondary adjustment: unrepatriated excess is deemed an advance and attracts prescribed interest or alternate tax payment. Section 92CE mandates secondary adjustments to align book entries with arm's length profits where a primary adjustment increases income or reduces loss. Secondary adjustments arise when primary adjustments are made suo moto, accepted after assessment or appeal, determined under an advance pricing agreement, under safe harbour rules, or via MAP resolution. If excess money remains with an associated enterprise and is not repatriated within Rule 10CB time limits, it is deemed an advance and interest on that deemed advance is computed as prescribed; alternatively, the taxpayer may pay additional income tax on the excess.