CBDT proposes amending repatriation time-limit for secondary adjustment in APA/MAP cases

Jun 20,2018

CBDT releases draft notification proposing to amend Rule 10CB of the Income Tax Rules, 1962 regarding computation of interest income pursuant to secondary adjustment u/s 92CE in cases where primary adjustment arises on account of APA or resolution under MAP; States that though a uniform time limit of 90 days (starting from different dates) is prescribed for repatriation of excess money under Rule 10CB(1) in order to provide uniform treatment fo...

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