(1)For the purposes of sub-section (2) of section 92CE of the Act, the time limit for repatriation of [excess money or part thereof] [Substituted 'excess money' by Notification No. G.S.R. 701(E), dated 30.9.2019 (w.e.f. 26.3.1962).] shall be on or before ninety days, -(i)from the due date of filing of return under sub-section (1) of section 139 of the Act where primary adjustments to transfer price has been made suo-moto by the assessee in his return of income;(ii)from the date of the order of Assessing Officer or the appellate authority, as the case may be, if the primary adjustments to transfer price as determined in the aforesaid order has been accepted by the assessee;(iii)[ in a case where primary adjustment to transfer price is determined by an advance pricing agreement entered into by the assessee under section 92CC of the Act in respect of a previous year, - [Substituted by Notification No. G.S.R. 701(E), dated 30.9.2019 (w.e.f. 26.3.1962).](a)from the date of filing of return under sub-section (1) of section 139 of the Act if the advance pricing agreement has been entered into on or before the due date of filing of return for the relevant previous year;(b)from the end of the month in which the advance pricing agreement has been entered into if the said agreement has been entered into after the due date of filing of return for the relevant previous year].(iv)from the due date of filing of return under sub-section (1) section 139 of the Act in the case of option exercised by the assessee as per the safe harbour rules under section 92CB;or(v)[from the date of giving effect by the Assessing Officer under rule 44H to the resolution arrived at under mutual agreement procedure, where the primary adjustment to transfer price is determined by such resolution under a Double Taxation Avoidance Agreement entered into under section 90or section 90A of the Act] [Substituted by Notification No. G.S.R. 701(E), dated 30.9.2019 (w.e.f. 26.3.1962).];
