Amendment in IT Rule 10CB in respect of computation of interest income

Last updated: 20 June 2018

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 20thJune, 2018 Amendment in Rule 10CB of IT Rules, 1962 in respect of computation of interest income pursuant to secondary adjustment u/s 92CE of IT Act, 1961 Comments and suggestions In order to make the actual allocation of funds consistent with that of the primary adjustment, section 92CE was inserted in the Income-tax Act, 1961 (the Act) vide Finance Act, 2017 with effect from
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