TaxTMI 
TaxTMI 
TaxTMI 
Computation of interest income pursuant to secondary adjustments
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....due date of filing of return under sub-section (1) of section 139 of the Act where primary adjustments to transfer price has been made suo-moto by the assessee in his return of income; (ii) from the date of the order of Assessing Officer or the appellate authority, as the case may be, if the primary adjustments to transfer price as determined in the aforesaid order has been accepted by the asses....
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....es under section 92CB;or 4[(v) from the date of giving effect by the Assessing Officer under rule 44H to the resolution arrived at under mutual agreement procedure, where the primary adjustment to transfer price is determined by such resolution under a Double Taxation Avoidance Agreement entered into under section 90 or section 90A of the Act] (2) The imputed per annum interest income on 2[exce....
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....a) of clause (iii) and clause (iv) of sub rule(1), from the due date of filing of return under sub-section (1) of section 139 of the Act; (b) in cases referred to in clause(ii) of sub-rule(1), from the date of the order of Assessing Officer or the appellate authority, as the case may be; (c) in cases referred to in sub-clause(b) of clause (iii) of sub-rule(1), from the end of the month in whic....
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.... meaning as assigned in the Explanation to rule 26.] -------------------- Notes:- 1. Inserted vide Not. 52/2017 - Dated 15-6-2017 2. Substituted vide NOTIFICATION NO. 76/2019 dated 30-09-2019 before it was read as "excess money" 3. Substituted vide NOTIFICATION NO. 76/2019 dated 30-09-2019 before it was read as "(iii) from the due date of filing of return under sub-section (1)....