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    <title>Central Government specifies that the rate of interest u/s 17(2)(vi) shall be simple interest at the rate ten per cent. per annum</title>
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    <description>Central Government, by Notification No. S.O.92(E) dated 4-2-1985, specifies that for the purposes of sub clause (vi) of clause (2) of section 17 of the Income tax Act the applicable interest shall be simple interest at the rate of ten per cent per annum, thereby fixing the method of calculation and the rate to apply under that statutory provision.</description>
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      <description>Central Government, by Notification No. S.O.92(E) dated 4-2-1985, specifies that for the purposes of sub clause (vi) of clause (2) of section 17 of the Income tax Act the applicable interest shall be simple interest at the rate of ten per cent per annum, thereby fixing the method of calculation and the rate to apply under that statutory provision.</description>
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