Rate fixation under Fourth Schedule sets government-prescribed statutory rate for clause (b) of rule six, Part A. Fixes a statutory rate under clause (b) of rule 6, Part A of the Fourth Schedule to the Income-tax Act, 1961, specifying that the Central Government has set a nine per cent rate with immediate effect and superseding Government of India notification No. S.O. 615(E) dated 27 October 1978.