Section 7A(4) in Andhra Pradesh Rural Development Act, 1996
(4)If any such authority or person defaults to deduct the cess specified under sub-section(1) or defaults to remit the amount so deducted or any portion thereof as required under sub-section (2), it shall be liable to pay, in addition to the amount deductable, interest at the rates specified in sub-section(3) of section 7 of the Act on the amount with respect to which the default has taken place from the date of default to the date on which such amount is remitted.
