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<h1>Interest rate under section 73B reduced, replacing the prior rate; change effective upon assent to the Finance Bill.</h1> Prescribes a reduction in the rate of interest under section 73B of the Finance Act, 1994 by substituting 'eighteen per cent.' with 'fifteen per cent.' in the principal service tax notification, with the amendment to come into force on the day the Finance Bill, 2016 receives Presidential assent.