In exercise of the powers conferred by section 73B of the Finance Act, 1994 (32 of 1994), the Central Government hereby fixes the rate of interest at fifteen per cent. [OLD- eighteen per cent.] [OLD-thirteen per cent.] per annum for the purpose of said section.

(In this notification the words "fifteen per cent." has been substituted vide NTF. NO. 14/2016-ST, DT. 01/03/2016 wef 01/04/2011)

(In this notification the words "eighteen per cent." has been substituted vide NTF. NO. 15/2011-ST, DT. 01/03/2011 wef 01/04/2011)

[F.No. B1/4/2006-TRU]

(R. Sriram)
Deputy Secretary to the Government of India