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<h1>Vivad se Vishwas scheme: Section 92CE secondary adjustments apply, but exempt for primary adjustments before April 1, 2016.</h1> If a taxpayer opts for the Vivad se Vishwas scheme concerning Transfer Pricing adjustments, the provisions of section 92CE regarding secondary adjustments will apply. However, these secondary adjustment provisions are not applicable to primary adjustments for assessment years starting on or before April 1, 2016. Therefore, any primary adjustments made for the assessment year 2016-17 or earlier are exempt from secondary adjustments under section 92CE.