https://www.taxtmi.com/news?id=18216 Rule 10CB operationalises secondary adjustments by attributing income to excess funds held by an associated enterprise when repatriation does not occur, prescribing an outer repatriation period and annual interest computation, with distinct interest treatment for transactions in Indian currency and in foreign currency. The repatriation period commences only after a primary transfer pricing adjustment above the monetary threshold attains finality, and where appeals exist the period begins after finalisation of appellate proceedings. en-us Mon, 19 Jun 2017 13:23:51 +0530 Mon, 19 Jun 2017 13:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18216 Rule 10CB operationalises secondary adjustments by attributing income to excess funds held by an associated enterprise when repatriation does not occur, prescribing an outer repatriation period and annual interest computation, with distinct interest treatment for transactions in Indian currency and in foreign currency. The repatriation period commences only after a primary transfer pricing adjustment above the monetary threshold attains finality, and where appeals exist the period begins after finalisation of appellate proceedings. News - Mon, 19 Jun 2017 13:23:51 +0530 https://www.taxtmi.com/news?id=18216