India's Central Board of Directive Taxes has announced the publication of a draft notification to amend rules regarding the repatriation of income in relation to secondary transfer pricing adjustments. The rules, issued in June 2017 ({News-2017-06-21/A/5-previous coverage}), set out the repatriation deadlines and interest rate rules. The draft notification would amend the basis for the 90-day deadline in relation to adjustments resulting from advance pricing agreements (APA) and mutual agre…