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    <title>Interest on delayed payment of commodities transaction tax</title>
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    <description>Failure to credit collected commodities transaction tax to the Central Government within the prescribed period requires the assessee to pay simple interest on the unpaid tax for every month or part of a month of delay at the rate of one per cent.</description>
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      <description>Failure to credit collected commodities transaction tax to the Central Government within the prescribed period requires the assessee to pay simple interest on the unpaid tax for every month or part of a month of delay at the rate of one per cent.</description>
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