Interest on delayed equalisation levy: monthly simple interest accrues for failure to credit the levy within prescribed time. Where an assessee or e commerce operator fails to credit the equalisation levy or any part of it to the Central Government account within the prescribed period, the taxpayer is liable to pay simple interest for every month or part of a month by which the crediting is delayed; the obligation applies to any delayed portion and functions as a compliance measure to ensure timely remittance of the levy.