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State of Tamilnadu - Section

Section 7 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003

7. Rate of interest.

- The rate of interest payable under clause (a) of section 7 of the Act is twelve percent per annum for each calendar month of delay. The licensee shall credit such interest into the Government Treasury under the Head of Account: -
Major Head : 0043 Taxes and Duties on Electricity
Minor Head : 101 Taxes on Consumption and Sale ofElectricity
Sub Head : AC Receipts under the Tamil Nadu Tax onConsumption or Sale of Electricity Act, 2003
Detailed Head : 03 Interest on belated payments. (DPC 0043 00101 AC 0305)
The licensee shall furnish the receipt of challan showing payment of interest along with a statement showing the details of calculations of such interest to the Director.