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[Cites 0, Cited by 0] [Section 170(9)] [Section 170] [Entire Act]

Union of India - Subsection

Section 170(9)(d) in The Income Tax Act, 2025

(d)"secondary adjustment" means an adjustment in the books of account of the assessee and its associated enterprise to reflect that the actual allocation of profits between the assessee and its associated enterprise are consistent with the transfer price determined as a result of primary adjustment, thereby removing the imbalance between cash account and actual profit of the assessee.