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<h1>Interest Rates Set at 15% Under Section 73, Amended by GSR 312(E) in 1992</h1> Section 73 of the Companies Law, under Rule 4D of the Companies (Central Government's) General Rules and Forms, 1956, specifies that the rates of interest applicable for the purposes of sub-sections (2) and (2A) of this section shall be 15 percent per annum. This provision was amended by GSR 312(E) on March 6, 1992.