{"id":137611,"date":"2017-06-20T18:30:39","date_gmt":"2017-06-20T13:00:39","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=137611"},"modified":"2017-06-20T17:23:36","modified_gmt":"2017-06-20T11:53:36","slug":"cbdt-notifies-rule-10cb-for-secondary-adjustments-under-s-92ce-of-it-act-1961","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/20\/cbdt-notifies-rule-10cb-for-secondary-adjustments-under-s-92ce-of-it-act-1961\/","title":{"rendered":"CBDT notifies Rule 10CB for Secondary Adjustments under S. 92CE of IT Act, 1961"},"content":{"rendered":"<p style=\"text-align: justify;\">Rule 10CB for operationalising the provisions of secondary adjustment has been notified by the Central Board of Direct Taxes on 15th June, 2017. It prescribes the time-limit for repatriation of excess money and the rate of interest to be applied for computing the income in case of failure to repatriate the excess money within the prescribed time limit. Separate rates of interest have been provided for international transactions denominated in Indian currency and in foreign currency. The rates of interest are applicable on an annual basis.<\/p>\n<p style=\"text-align: justify;\">The time-limit of 90 days for repatriation of excess money shall begin only when the primary adjustments exceeding Rupees One Crore made in respect of Assessment Year 2017-18 or later, attains finality. Where the transfer pricing order is appealed against by the taxpayer, the time limit for repatriation shall commence only after the appeal is finalised by the appellate authority.\u00a0The rule is available on the website of the Income-tax Department (<a href=\"http:\/\/www.incometaxindia.gov.in\/\">www.incometaxindia.gov.in<\/a>).<\/p>\n<p style=\"text-align: justify;\">The Finance Act, 2017 inserted Section 92CE in the Income-tax Act, 1961 with effect from 1st April, 2018 to provide for secondary adjustment by attributing income to the excess money lying in the hands of the associated enterprise, in order to make the actual allocation of funds consistent with that of the primary transfer pricing adjustment.\u00a0 The provision shall apply to primary adjustments exceeding Rupees One Crore made in respect of Assessment Year 2017-18 onwards.<\/p>\n<p style=\"text-align: right;\">Ministry of Finance<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 10CB for operationalising the provisions of secondary adjustment has been notified by the Central Board of Direct Taxes on 15th June, <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-137611","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT notifies Rule 10CB for Secondary Adjustments under S. 92CE of IT Act, 1961 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Kerala HC Answers","author":"Editor","date":"September 11, 2025","format":false,"excerpt":"\u201cIf the mother operated the account of minor children, the amount deposited in all three accounts taken together would be clubbed for the limit prescribed under the Scheme from time to time.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Post Office rights on excess PPF deposits","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Post-Office-rights-on-excess-PPF-deposits.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Post-Office-rights-on-excess-PPF-deposits.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Post-Office-rights-on-excess-PPF-deposits.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Post-Office-rights-on-excess-PPF-deposits.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":253569,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/02\/cbdt-calculation-of-taxable-interest-relating-to-provident-fund-transactions-prescribed-vide-income-tax-25th-amendment-rules-2021\/","url_meta":{"origin":137611,"position":1},"title":"CBDT | Calculation of taxable interest relating to provident fund transactions prescribed vide Income Tax (25th Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"September 2, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has passed Income Tax (25th Amendment) Rules, 2021 on August 31, 2021. 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