https://www.taxtmi.com/notifications?id=130995 Rule 10CB is amended to substitute "excess money or part thereof," to define specific commencement dates for interest where primary adjustments follow an APA or MAP resolution or assessing authority orders, and to insert sub-rule (3) charging interest on excess money or part thereof not repatriated from distinct specified dates. The Explanation is replaced to adopt the section 92B meaning of "international transaction" and to require the telegraphic transfer buying rate on the last day of the previous year for currency conversion. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 03 Oct 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130995 Rule 10CB is amended to substitute "excess money or part thereof," to define specific commencement dates for interest where primary adjustments follow an APA or MAP resolution or assessing authority orders, and to insert sub-rule (3) charging interest on excess money or part thereof not repatriated from distinct specified dates. The Explanation is replaced to adopt the section 92B meaning of "international transaction" and to require the telegraphic transfer buying rate on the last day of the previous year for currency conversion. Notifications Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130995