<h1>CBDT Enforces Rule 10CB: Guidelines for Secondary Adjustments u/s 92CE, Sets Repatriation Time and Interest Rates.</h1> The Central Board of Direct Taxes has notified Rule 10CB, effective from June 15, 2017, to operationalize secondary adjustments under Section 92CE of the Income-tax Act, 1961. This rule sets the time limit for repatriating excess money and specifies annual interest rates for income computation if repatriation fails within the set period. Different interest rates apply to transactions in Indian and foreign currencies. The 90-day repatriation period starts once primary adjustments over Rupees One Crore for Assessment Year 2017-18 or later are finalized. If appealed, the period begins post-appeal resolution. This rule aligns fund allocation with primary transfer pricing adjustments.