Secondary adjustment in certain cases.

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....ted by the assessee; (iii) is determined by an advance pricing agreement entered into by the assessee under ^2[section 92CC, on or after the 1st day of April, 2017,]; (iv) is made as per the safe harbour rules framed under section 92CB; or  (v) is arising as a result of resolution of an assessment by way of the mutual agreement procedure under an agreement entered i....

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.... loss, as the case may be, of the assessee, ^5[the excess money or part thereof, as the case may be, which] is available with its associated enterprise, if not repatriated to India within the time as may be prescribed, shall be deemed to be an advance made by the assessee to such associated enterprise and the interest on such advance, shall be computed in such manner as may be prescribed. ^6[Ex....

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....other person in respect of the amount of tax so paid. (2C) No deduction under any other provision of this Act shall be allowed to the assessee in respect of the amount on which tax has been paid in accordance with the provisions of sub-section (2A). (2D) Where the additional income-tax referred to in sub-section (2A) is paid by the assessee, he shall not be required to make secondary adjustm....

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....the case may be, of the assessee; (v) "secondary adjustment" means an adjustment in the books of account of the assessee and its associated enterprise to reflect that the actual allocation of profits between the assessee and its associated enterprise are consistent with the transfer price determined as a result of primary adjustment, thereby removing the imbalance between cash account and....