Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments

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....the purposes of section 170(2)(b), the time limit for repatriation of excess money or part thereof in the circumstances mentioned in column B of the following Table shall be on or before ninety days from the date mentioned in column C thereof: TABLE Sl.No. Circumstances Date A B C 1. Primary adjustments to transfer price have been made suo motu by the assessee in his ret....

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....e of furnishing of return for the relevant tax year. End of the month in which the advance pricing agreement has been entered into. 5. Option is exercised by the assessee as per the safe harbour rules under section 167. Due date of furnishing of return under section 263(1). 6. Primary adjustment to transfer price is determined by the resolution arrived at under mutual agreement p....