Section 11(2) 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
(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.
