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of <h1>Rate Set at 9.5% u/r 6 of Income-tax Act, 1961, Effective April 1, 2001, Replaces 1986 Notification.</h1> The notification dated 30th May 2001 supersedes the previous Notification No. S.O. 120(E) from 27th March 1986. Under clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961, the Central Government sets the rate at 9.5 percent, effective from 1st April 2001. This adjustment is formalized through Notification No. 138-2001-F.No. 142-37-2001-TPL, issued by the Ministry of Finance, Department of Revenue. The notification was later superseded by Notification No. 69/2010 on 26th August 2010.
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