https://www.taxtmi.com/acts?id=54836 Electronic payment is required for the amount determined under section 135(1), and the declarant must electronically furnish Form 3 with proof of payment and applicable interest. Payment within two months from the end of the month of the determination order attracts no interest. Payment within the permitted additional period attracts interest at 1% for each month or part of a month beyond that period. Payment after the maximum additional period of four months results in loss of the Scheme benefit. en-us Mon, 17 Aug 2026 16:28:12 +0530 Mon, 17 Aug 2026 16:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54836 Electronic payment is required for the amount determined under section 135(1), and the declarant must electronically furnish Form 3 with proof of payment and applicable interest. Payment within two months from the end of the month of the determination order attracts no interest. Payment within the permitted additional period attracts interest at 1% for each month or part of a month beyond that period. Payment after the maximum additional period of four months results in loss of the Scheme benefit. Act-Rules Direct Taxes Mon, 17 Aug 2026 16:28:12 +0530 https://www.taxtmi.com/acts?id=54836