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of <h1>Central Government Updates Interest Rate for Excess Recovery to 18% u/s 73B of the Finance Act, 1994.</h1> The Central Government, exercising its authority under Section 73B of the Finance Act, 1994, has set the interest rate for the recovery of excess amounts at fifteen percent per annum as per Notification No. 8/2006-Service Tax dated April 19, 2006. This rate was previously thirteen percent before being updated to eighteen percent, effective from the date the Finance Bill, 2016 received presidential assent.
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