https://www.taxtmi.com/acts?id=17916 Section 123 requires any assessee who fails to credit the commodities transaction tax or any part thereof to the Central Government account within the specified period to pay simple interest at the rate of one per cent. of such tax for every month or part of a month by which the crediting is delayed; the interest applies to partial as well as full delayed payments. en-us Wed, 15 May 2013 10:24:58 +0530 Wed, 12 Nov 2025 18:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17916 Section 123 requires any assessee who fails to credit the commodities transaction tax or any part thereof to the Central Government account within the specified period to pay simple interest at the rate of one per cent. of such tax for every month or part of a month by which the crediting is delayed; the interest applies to partial as well as full delayed payments. Act-Rules F. Acts / Amendment Acts Wed, 15 May 2013 10:24:58 +0530 https://www.taxtmi.com/acts?id=17916