TMI BlogCharge of taxX X X X Extracts X X X X X X X X Extracts X X X X ..... year at the rate of seven per cent of such chargeable interest : [Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 1983 shall be three and a half per cent of such chargeable interest.] [(2) Notwithstanding anything contained in sub-section (1) but subject to the other provisions of this Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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