| Sr.No | Applicable w.e.f. | Rate of Interest for the purpose of following Section of Central Excise Act, 1944 | ||
|---|---|---|---|---|
| Section-11AA | Section-11AB | Section-11BB | ||
| 1 | 01.04.2011 |
18% |
18% |
6% |
| 2 | 12.09.2003 |
15% |
13% |
6% |
| 3 | 13.05.2002 |
15% |
15% |
8% |
| 4 | 11.05.2001 |
24% |
24% |
9% |
| 5 | 12.05.2000 |
24% |
24% |
15% |
LATE FILING FEE FOR ALL KIND OF RETURNS:
1. Rs.100/- per day of delay subject to maximum of Rs.20,000/-