https://www.taxtmi.com/acts?id=53389 Time limits for repatriation of excess money arising from secondary adjustments are set according to the basis of the primary transfer pricing adjustment, with ninety days generally running from the relevant trigger date. The rule also prescribes imputed annual interest income on unrepatriated excess money, calculated at the applicable State Bank of India lending rate or foreign currency reference rate plus the specified basis-point spread, and charged from the relevant date. For foreign currency transactions, conversion into Indian rupees is made using the telegraphic transfer buying rate on the last day of the tax year. en-us Fri, 20 Mar 2026 17:57:15 +0530 Mon, 06 Apr 2026 18:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53389 Time limits for repatriation of excess money arising from secondary adjustments are set according to the basis of the primary transfer pricing adjustment, with ninety days generally running from the relevant trigger date. The rule also prescribes imputed annual interest income on unrepatriated excess money, calculated at the applicable State Bank of India lending rate or foreign currency reference rate plus the specified basis-point spread, and charged from the relevant date. For foreign currency transactions, conversion into Indian rupees is made using the telegraphic transfer buying rate on the last day of the tax year. Act-Rules Income Tax Fri, 20 Mar 2026 17:57:15 +0530 https://www.taxtmi.com/acts?id=53389