CBDT notifies rules for computation of interest income pursuant to secondary adjustments

Jun 16,2017

CBDT notifies Rule 10CB for computation of interest income pursuant to secondary adjustments; Imputed interest to be calculated based on the 6 month London Interbank Offered Rate as on 30th September of the relevant previous year plus three hundred basis points in cases where the international transaction is denominated in foreign currency; For rupee denominated transactions, notifies imputed interest calculation ...


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