Section 11 in The Collection of Entertainment Duty on Cable Television (including Entertainments Duty leviable or Direct-to-Home (DTH) Broadcasting Service) by Way of Public Auction Rules, 2003
11. Mode of remittance of entertainments duty to the Government.
(1)The agent shall remit within 15 days of every calendar month 1/12th of the contract amount to the Collector falling which the agent shall be liable to pay interest at the rate specified in section 9-B of the Act.(2)If in any calendar month the amount of the duty collected by the agent is less than the amount of instalment specified, then the agent shall forthwith remit to the Government, the shortfall in the collection of the duty alongwith interest leviable as aforesaid.
