{"id":7964,"date":"2025-11-14T08:21:27","date_gmt":"2025-11-14T08:21:27","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=7964"},"modified":"2025-11-15T06:17:38","modified_gmt":"2025-11-15T06:17:38","slug":"section-92ce-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/","title":{"rendered":"How is Tax Liability Determined Under Section 92CE of Income Tax Act?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Understanding_Secondary_Adjustments\" title=\"Understanding Secondary Adjustments\">Understanding Secondary Adjustments<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Meaning_of_Secondary_Adjustment\" title=\"Meaning of Secondary Adjustment\">Meaning of Secondary Adjustment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#When_Additional_Tax_Applies\" title=\"When Additional Tax Applies?\">When Additional Tax Applies?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Key_Situations_Triggering_Additional_Tax\" title=\"Key Situations Triggering Additional Tax\">Key Situations Triggering Additional Tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Computation_Rules_Under_Section_92CE\" title=\"Computation Rules Under Section 92CE\">Computation Rules Under Section 92CE<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Formula_for_Additional_Tax\" title=\"Formula for Additional Tax\">Formula for Additional Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Illustration_for_Indian_Businesses\" title=\"Illustration for Indian Businesses\">Illustration for Indian Businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Time_Limits_for_Repatriation\" title=\"Time Limits for Repatriation\">Time Limits for Repatriation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Interest_Implications_Before_Additional_Tax_Applies\" title=\"Interest Implications Before Additional Tax Applies\">Interest Implications Before Additional Tax Applies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Practical_Examples_for_Indian_Businesses\" title=\"Practical Examples for Indian Businesses\">Practical Examples for Indian Businesses<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Example_1_Manufacturing_Company_in_Pune\" title=\"Example 1: Manufacturing Company in Pune\">Example 1: Manufacturing Company in Pune<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Compliance_Procedures\" title=\"Compliance Procedures\">Compliance Procedures<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Key_Compliance_Steps\" title=\"Key Compliance Steps\">Key Compliance Steps<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Role_of_Digital_Tools_and_Automations\" title=\"Role of Digital Tools and Automations\">Role of Digital Tools and Automations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Role_of_MargBooks_Software_in_Transfer_Pricing_Compliance\" title=\"Role of MargBooks Software in Transfer Pricing Compliance\">Role of MargBooks Software in Transfer Pricing Compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/margbooks.com\/blogs\/section-92ce-of-income-tax-act\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Indian businesses which deal with international transactions often encounter difficulties while transfer pricing assessment is made. The provisions under section 92CE of income tax act help to ensure that the profits incurred by the arm&#8217;s length standards are recognised to its fullest. These rules are concerned with secondary adjustments that result when a primary adjustment raises taxable income. S<\/p>\n\n\n\n<p>uch adjustments elicit the need of repatriation of excess funds held abroad. When repatriation is not within the allowed time, more tax is levied. This blog describes how additional tax is calculated, at what stage it becomes applicable and what more. Indian businesses need to do to comply Section 92CE of income tax act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_Secondary_Adjustments\"><\/span><strong>Understanding Secondary Adjustments<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Secondary adjustments occur after a primary adjustment is finalised through transfer pricing proceedings. A primary adjustment is the raising of income to the level of the arm&#8217;s length standard. This makes the profit higher in India. The respective funds are assumed to be held in an overseas by an associated enterprise. A secondary adjustment ensures that such excess funds go back to India.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meaning_of_Secondary_Adjustment\"><\/span><strong>Meaning of Secondary Adjustment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A secondary adjustment recognises a receivable from associated enterprise.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It considers non-returned funds as advance.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest is imputed until the funds are due back.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the funds don&#8217;t return within the timelines additional tax is made mandatory.<\/li>\n<\/ul>\n\n\n\n<p>These adjustments on the income tax act solidify the compliance under Section 92CE of income tax act and ensure that the taxable income should be the real position of profit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Additional_Tax_Applies\"><\/span><strong>When Additional Tax Applies?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Additional tax is imposed if the surplus amount that is generated due to primary adjustment is not repatriated within the allowed period of time. This tax obviates the lack of continued interest imputation. Instead of keeping the interest each year, the law permits businesses to pay a once in a life additional tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Situations_Triggering_Additional_Tax\"><\/span><strong>Key Situations Triggering Additional Tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adjustments made primary adjustment by the assessing officer.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Primary adjustment accepted by taxpayer.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adjustment produced due to an APA.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adjustment resulting from safe harbour rule.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adjustment on the basis of a mutual agreement procedure.<\/li>\n<\/ul>\n\n\n\n<p>In case of non-repatriation within the prescribed time, the additional tax is inevitable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Computation_Rules_Under_Section_92CE\"><\/span><strong>Computation Rules Under Section 92CE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This section describes how the tax is calculated in cases when repatriation of excess funds does not occur.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Additional tax is equal to 18% of primary amount of adjustment.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A surcharge of 12% is applied on this 18%.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This drives the effective rate of 20.304%.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This tax is final.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No credit is available.<br><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Formula_for_Additional_Tax\"><\/span><strong>Formula for Additional Tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Additional Tax = (Primary Adjustment Amount \u00d7 18%)&nbsp;&nbsp;<\/p>\n\n\n\n<p>Surcharge = (Additional Tax \u00d7 12%)&nbsp;&nbsp;<\/p>\n\n\n\n<p>Effective Tax = Additional Tax + Surcharge<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Illustration_for_Indian_Businesses\"><\/span><strong>Illustration for Indian Businesses<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Assume there is a primary adjustment of [?]1 crore in the transfer pricing assessment of an exporter who is based in Mumbai.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Additional tax @ 18% = \u20b918,00,000<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Surcharge @ 12% of additional tax = \u20b92,16,000<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total tax = \u20b920,16,000<\/li>\n<\/ul>\n\n\n\n<p>The business is thereafter no longer interested in having to pay out any more interest nor does it have a repatriation requirement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_Limits_for_Repatriation\"><\/span><strong>Time Limits for Repatriation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The repatriation time is crucial. The additional tax requirement is activated with non-adherence.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Funds have to come back to India within 90 days.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The 90-day period starts from the date of order\/agreement, which will depend on the situation.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If repatriation is made within the deadline, further tax is not to be paid.<\/li>\n<\/ul>\n\n\n\n<p>As with just repatriation if it doesn&#8217;t happen, the 18% tax mechanism kicks in and becomes compulsory.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interest_Implications_Before_Additional_Tax_Applies\"><\/span><strong>Interest Implications Before Additional Tax Applies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>These timelines hold in the same way for all types of primary adjustments recognised under the transfer pricing framework.<\/p>\n\n\n\n<p>Until the time window closes, interest still accumulates on unreturned funds. The interest rule depends on whether the transaction is denominated in rupees with <a href=\"https:\/\/margbooks.com\/online-accounting-software.html\">accounting software<\/a> or in foreign currency.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For rupee transactions: SBI 1 year MCLR +325 BPS.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For foreign currency transactions: Six month LIBOR + 300 basis points.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest is owing until repatriation is made or until the extra tax is paid.<\/li>\n<\/ul>\n\n\n\n<p>This makes sure profits are taxed as they should be even before the one time tax option is applied.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Examples_for_Indian_Businesses\"><\/span><strong>Practical Examples for Indian Businesses<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Indian enterprises with cross border dealings should be aware about the functioning of secondary adjustments by way of triggering additional tax with our Section 92ce of income tax act,<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_1_Manufacturing_Company_in_Pune\"><\/span><strong>Example 1: Manufacturing Company in Pune<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A major adjustment of \u20b950 lakh is made.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The company fails to ensure repatriation within 90 days.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An additional tax is made mandatory.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>One of the main adjustments of \u20b92 crore is given under an APA. Repatriation just does not occur in time.<\/li>\n<\/ul>\n\n\n\n<p>These examples would help businesses plan finances under <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> and avoid the last-minute issues related to compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Procedures\"><\/span><strong>Compliance Procedures<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Businesses have prescribed reporting and documentation requirements that they must observe to avoid compliance problems.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Compliance_Steps\"><\/span><strong>Key Compliance Steps<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Have documentation for supporting primary adjustments.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep track of repatriation deadlines.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compute interest until repatriation, or payment of further tax<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pay the 18% tax with surcharge whenever the same is required.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Report details Form 3CEB and tax audit paperwork.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep on working papers in support of each step<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Strong internal controls are helpful to reduce the exposure during scrutiny.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Role_of_Digital_Tools_and_Automations\"><\/span><strong>Role of Digital Tools and Automations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Modern-day tools benefit businesses in measuring transfer pricing risks and repatriation timing accurately. Many enterprises have switched to sophisticated accounting software to keep track of receivables, keep audits, and automate the compliance part of an organization.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Role_of_MargBooks_Software_in_Transfer_Pricing_Compliance\"><\/span><strong>Role of MargBooks Software in Transfer Pricing Compliance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>MargBooks software assists in keeping proper records of primary changes.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This lets you monitor receivables from associated enterprises.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You can audit readiness with organised ledgers and exports.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It helps the finance teams to review tax computation efficiently.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>These features include the automatic reduction of manual errors and timely compliance.<\/li>\n<\/ul>\n\n\n\n<p>Several businesses are also using GST billing software for indirect tax operations which while being independent of transfer pricing tasks but strengthens the financial accuracy through the organisation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Understanding of computing additional tax under section 92CE of income tax act is important for every Indian business which is involved in cross-border transaction. Secondary adjustments involve close monitoring of the receivables from associated enterprises, proper calculation of interest, and prompt return of the same. When repatriation does not happen within prescribed time (90 days) the law requires an 18% plus surcharge tax, once only.&nbsp;<\/p>\n\n\n\n<p>This makes compliance simple with <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a> and eliminates ongoing interest payments. Businesses need to ensure they have good documentation and internal processes in order to comply with the reporting standards under 92CE of income tax act, and to avoid penalties or disputes during transfer pricing assessments.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Indian businesses which deal with international transactions often encounter difficulties while transfer pricing assessment is made. The provisions under section 92CE of income tax act help to ensure that the profits incurred by the arm&#8217;s length standards are recognised to its fullest. These rules are concerned with secondary adjustments that result when a primary adjustment [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7973,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[1948],"tags":[57,54],"class_list":["post-7964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-cloud-based-accounting-software","tag-online-accounting-software"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-150x150.jpg",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1.jpg",1200,575,false]},"categories_names":{"1948":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/category\/income-tax\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"54":{"name":"online accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/online-accounting-software\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-300x300.jpg",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-305x207.jpg",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-400x575.jpg",400,575,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-600x575.jpg",600,575,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-1024x575.jpg",1024,575,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1-130x95.jpg",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/11\/section-92ce-of-income-tax-act-1.jpg",1200,575,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/7964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=7964"}],"version-history":[{"count":1,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/7964\/revisions"}],"predecessor-version":[{"id":7966,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/7964\/revisions\/7966"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/7973"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=7964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=7964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=7964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}