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SCHEDULE TPSA — TRANSFER PRICING / SPECIFIED DOMESTIC TRANSACTIONS
Tax on secondary adjustments u/s 92CE — AY 2025-26
Applicable where a primary adjustment to transfer price has been made and the excess money attributed to the assessee has not been repatriated within the prescribed time. Tax is levied @ 18% + 12% surcharge + 4% cess on the deemed dividend.
Transfer Pricing Adjustment Details
Tax Computation on Secondary Adjustment
| Secondary Adjustment Amount (3) | ₹ 0 |
| a. Additional tax @ 18% | ₹ 0 |
| b. Surcharge @ 12% on (a) | ₹ 0 |
| c. H&E Cess 4% on (a+b) | ₹ 0 |
| Total Additional Tax (a+b+c) | ₹ 0 |
Note: This tax is in addition to tax under the normal provisions of the Act. It is payable only if the excess money has not been repatriated to India within the prescribed period.