https://www.taxtmi.com/acts?id=26601 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. en-us Mon, 19 Jun 2017 06:13:16 +0530 Mon, 18 May 2026 16:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26601 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. Act-Rules Income Tax Mon, 19 Jun 2017 06:13:16 +0530 https://www.taxtmi.com/acts?id=26601