Secondary adjustment in certain cases.

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....n in his return of income; (b) made by the Assessing Officer has been accepted by him; (c) is determined by an advance pricing agreement entered into by him under section 168; (d) is made as per the safe harbour rules made under section 167; or (e) is arising as a result of resolution of an assessment by way of the mutual agreement procedure under an agreement e....

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....r as may be prescribed. (5) Without prejudice to the provisions of sub-section (2), where the excess money or part thereof has not been repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax at the rate of 18% on such excess money or part thereof, as the case may be. (6) The tax on the excess money or part thereof so paid by the assessee under sub-....

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.... (b) "excess money" means the difference between the arm's length price determined in primary adjustment and the price at which the international transaction has actually been undertaken; (c) "primary adjustment" to a transfer price, means the determination of transfer price as per the arm's length principle resulting in an increase in the total income or reduction in the loss, as the....