84. Manner of determination of net present value for the purposes of sub-section (2) of section 94.-
For the purposes of sub-section (2) of section 94, the amount equal to the net present value to be paid in lieu of the deferred tax, shall be calculated in accordance with the Table and the Notes given below:-
TABLE
|
Serial No.
|
Period in Months between the date of actual payment and the extended date of payment
|
Percentage
|
Serial No.
|
Period in Months between the date of actual payment and the extended date of payment
|
Percentage
|
|
(1)
|
(2)
|
(3)
|
(1)
|
(2)
|
(3)
|
|
1
|
1
|
99.1121
|
164
|
164
|
38.7946
|
|
2
|
2
|
98.2321
|
165
|
165
|
38.4502
|
|
3
|
3
|
97.3599
|
166
|
166
|
38.1088
|
|
4
|
4
|
96.4955
|
167
|
167
|
37.7704
|
|
5
|
5
|
95.6387
|
168
|
168
|
37.4350
|
|
6
|
6
|
94.7896
|
169
|
169
|
37.1027
|
|
7
|
7
|
93.9480
|
170
|
170
|
36.7732
|
|
8
|
8
|
93.1138
|
171
|
171
|
36.4467
|
|
9
|
9
|
92.2871
|
172
|
172
|
36.1231
|
|
10
|
10
|
91.4677
|
173
|
173
|
35.8024
|
|
11
|
11
|
90.6556
|
174
|
174
|
35.4845
|
|
12
|
12
|
89.8506
|
175
|
175
|
35.1695
|
|
13
|
13
|
89.0529
|
176
|
176
|
34.8572
|
|
14
|
14
|
88.2622
|
177
|
177
|
34.5477
|
|
15
|
15
|
87.4785
|
178
|
178
|
34.2410
|
|
16
|
16
|
86.7018
|
179
|
179
|
33.9370
|
|
17
|
17
|
85.9320
|
180
|
180
|
33.6356
|
|
18
|
18
|
85.1691
|
181
|
181
|
33.3370
|
|
19
|
19
|
84.4129
|
182
|
182
|
33.0410
|
|
20
|
20
|
83.6634
|
183
|
183
|
32.7476
|
|
21
|
21
|
82.9205
|
184
|
184
|
32.4569
|
|
22
|
22
|
82.1843
|
185
|
185
|
32.1687
|
|
23
|
23
|
81.4546
|
186
|
186
|
31.8831
|
|
24
|
24
|
80.7314
|
187
|
187
|
31.6000
|
|
25
|
25
|
80.0146
|
188
|
188
|
31.3194
|
|
26
|
26
|
79.3042
|
189
|
189
|
31.0413
|
|
27
|
27
|
78.6000
|
190
|
190
|
30.7657
|
|
28
|
28
|
77.9022
|
191
|
191
|
30.4926
|
|
29
|
29
|
77.2105
|
192
|
192
|
30.2218
|
|
30
|
30
|
76.5249
|
193
|
193
|
29.9535
|
|
31
|
31
|
75.8455
|
194
|
194
|
29.6876
|
|
32
|
32
|
75.1721
|
195
|
195
|
29.4240
|
|
33
|
33
|
74.5046
|
196
|
196
|
29.1627
|
|
34
|
34
|
73.8431
|
197
|
197
|
28.9038
|
|
35
|
35
|
73.1875
|
198
|
198
|
28.6472
|
|
36
|
36
|
72.5377
|
199
|
199
|
28.3928
|
|
37
|
37
|
71.8936
|
200
|
200
|
28.1407
|
|
38
|
38
|
71.2553
|
201
|
201
|
27.8909
|
|
39
|
39
|
70.6226
|
202
|
202
|
27.6432
|
|
40
|
40
|
69.9956
|
203
|
203
|
27.3978
|
|
41
|
41
|
69.3741
|
204
|
204
|
27.1545
|
|
42
|
42
|
68.7582
|
205
|
205
|
26.9134
|
|
43
|
43
|
68.1477
|
206
|
206
|
26.6745
|
|
44
|
44
|
67.5426
|
207
|
207
|
26.4376
|
|
45
|
45
|
66.9429
|
208
|
208
|
26.2029
|
|
46
|
46
|
66.3485
|
209
|
209
|
25.9702
|
|
47
|
47
|
65.7594
|
210
|
210
|
25.7397
|
|
48
|
48
|
65.1756
|
211
|
211
|
25.5111
|
|
49
|
49
|
64.5969
|
212
|
212
|
25.2846
|
|
50
|
50
|
64.0234
|
213
|
213
|
25.0601
|
|
51
|
51
|
63.4549
|
214
|
214
|
24.8376
|
|
52
|
52
|
62.8915
|
215
|
215
|
24.6171
|
|
53
|
53
|
62.3331
|
216
|
216
|
24.3985
|
|
54
|
54
|
61.7797
|
217
|
217
|
24.1819
|
|
55
|
55
|
61.2311
|
218
|
218
|
23.9672
|
|
56
|
56
|
60.6875
|
219
|
219
|
23.7544
|
|
57
|
57
|
60.1486
|
220
|
220
|
23.5435
|
|
58
|
58
|
59.6146
|
221
|
221
|
23.3344
|
|
59
|
59
|
59.0853
|
222
|
222
|
23.1272
|
|
60
|
60
|
58.5607
|
223
|
223
|
22.9219
|
|
61
|
61
|
58.0407
|
224
|
224
|
22.7184
|
|
62
|
62
|
57.5254
|
225
|
225
|
22.5167
|
|
63
|
63
|
57.0146
|
226
|
226
|
22.3168
|
|
64
|
64
|
56.5084
|
227
|
227
|
22.1186
|
|
65
|
65
|
56.0067
|
228
|
228
|
21.9222
|
|
66
|
66
|
55.5094
|
229
|
229
|
21.7276
|
|
67
|
67
|
55.0166
|
230
|
230
|
21.5347
|
|
68
|
68
|
54.5281
|
231
|
231
|
21.3435
|
|
69
|
69
|
54.0439
|
232
|
232
|
21.1540
|
|
70
|
70
|
53.5641
|
233
|
233
|
20.9661
|
|
71
|
71
|
53.0885
|
234
|
234
|
20.7800
|
|
72
|
72
|
52.6171
|
235
|
235
|
20.5955
|
|
73
|
73
|
52.1500
|
236
|
236
|
20.4126
|
|
74
|
74
|
51.6869
|
237
|
237
|
20.2314
|
|
75
|
75
|
51.2280
|
238
|
238
|
20.0517
|
|
76
|
76
|
50.7732
|
239
|
239
|
19.8737
|
|
77
|
77
|
50.3224
|
240
|
240
|
19.6973
|
|
78
|
78
|
49.8756
|
241
|
241
|
19.5224
|
|
79
|
79
|
49.4327
|
242
|
242
|
19.3490
|
|
80
|
80
|
48.9938
|
243
|
243
|
19.1772
|
|
81
|
81
|
48.5588
|
244
|
244
|
19.0070
|
|
82
|
82
|
48.1277
|
245
|
245
|
18.8382
|
|
83
|
83
|
47.7004
|
246
|
246
|
18.6709
|
|
84
|
84
|
47.2769
|
247
|
247
|
18.5052
|
|
85
|
85
|
46.8571
|
248
|
248
|
18.3409
|
|
86
|
86
|
46.4411
|
249
|
249
|
18.1780
|
|
87
|
87
|
46.0287
|
250
|
250
|
18.0166
|
|
88
|
88
|
45.6200
|
251
|
251
|
17.8567
|
|
89
|
89
|
45.2150
|
252
|
252
|
17.6981
|
|
90
|
90
|
44.8135
|
253
|
253
|
17.5410
|
|
91
|
91
|
44.4156
|
254
|
254
|
17.3852
|
|
92
|
92
|
44.0213
|
255
|
255
|
17.2309
|
|
93
|
93
|
43.6304
|
256
|
256
|
17.0779
|
|
94
|
94
|
43.2430
|
257
|
257
|
16.9263
|
|
95
|
95
|
42.8591
|
258
|
258
|
16.7760
|
|
96
|
96
|
42.4786
|
259
|
259
|
16.6270
|
|
97
|
97
|
42.1014
|
260
|
260
|
16.4794
|
|
98
|
98
|
41.7276
|
261
|
261
|
16.3331
|
|
99
|
99
|
41.3571
|
262
|
262
|
16.1881
|
|
100
|
100
|
40.9899
|
263
|
263
|
16.0443
|
|
101
|
101
|
40.6260
|
264
|
264
|
15.9019
|
|
102
|
102
|
40.2652
|
265
|
265
|
15.7607
|
|
103
|
103
|
39.9077
|
266
|
266
|
15.6207
|
|
104
|
104
|
39.5534
|
267
|
267
|
15.4820
|
|
105
|
105
|
39.2022
|
268
|
268
|
15.3446
|
|
106
|
106
|
38.8542
|
269
|
269
|
15.2083
|
|
107
|
107
|
38.5092
|
270
|
270
|
15.0733
|
|
108
|
108
|
38.1673
|
271
|
271
|
14.9395
|
|
109
|
109
|
37.8284
|
272
|
272
|
14.8068
|
|
110
|
110
|
37.4925
|
273
|
273
|
14.6754
|
|
111
|
111
|
37.1596
|
274
|
274
|
14.5451
|
|
112
|
112
|
36.8297
|
275
|
275
|
14.4159
|
|
113
|
113
|
36.5027
|
276
|
276
|
14.2879
|
|
114
|
114
|
36.1786
|
277
|
277
|
14.1611
|
|
115
|
115
|
35.8574
|
278
|
278
|
14.0353
|
|
116
|
116
|
35.5390
|
279
|
279
|
13.9107
|
|
117
|
117
|
35.2235
|
280
|
280
|
13.7872
|
|
118
|
118
|
34.9107
|
281
|
281
|
13.6648
|
|
119
|
119
|
34.6007
|
282
|
282
|
13.5435
|
|
120
|
120
|
34.2935
|
283
|
283
|
13.4232
|
|
121
|
121
|
33.9890
|
284
|
284
|
13.3040
|
|
122
|
122
|
33.6873
|
285
|
285
|
13.1859
|
|
123
|
123
|
33.3882
|
286
|
286
|
13.0688
|
|
124
|
124
|
33.0917
|
287
|
287
|
12.9528
|
|
125
|
125
|
32.7979
|
288
|
288
|
12.8378
|
|
126
|
126
|
32.5067
|
289
|
289
|
12.7238
|
|
127
|
127
|
32.2181
|
290
|
290
|
12.6108
|
|
128
|
128
|
31.9320
|
291
|
291
|
12.4989
|
|
129
|
129
|
31.6485
|
292
|
292
|
12.3879
|
|
130
|
130
|
31.3675
|
293
|
293
|
12.2779
|
|
131
|
131
|
31.0890
|
294
|
294
|
12.1689
|
|
132
|
132
|
30.8130
|
295
|
295
|
12.0609
|
|
133
|
133
|
30.5394
|
296
|
296
|
11.9538
|
|
134
|
134
|
30.2682
|
297
|
297
|
11.8476
|
|
135
|
135
|
29.9995
|
298
|
298
|
11.7424
|
|
136
|
136
|
29.7331
|
299
|
299
|
11.6382
|
|
137
|
137
|
29.4691
|
300
|
300
|
11.5348
|
|
138
|
138
|
29.2075
|
301
|
301
|
11.4324
|
|
139
|
139
|
28.9481
|
302
|
302
|
11.3309
|
|
140
|
140
|
28.6911
|
303
|
303
|
11.2303
|
|
141
|
141
|
28.4364
|
304
|
304
|
11.1306
|
|
142
|
142
|
28.1839
|
305
|
305
|
11.0318
|
|
143
|
143
|
27.9337
|
306
|
306
|
10.9338
|
|
144
|
144
|
27.6856
|
307
|
307
|
10.8368
|
|
145
|
145
|
27.4398
|
308
|
308
|
10.7405
|
|
146
|
146
|
27.1962
|
309
|
309
|
10.6452
|
|
147
|
147
|
26.9547
|
310
|
310
|
10.5507
|
|
148
|
148
|
26.7154
|
311
|
311
|
10.4570
|
|
149
|
149
|
26.4782
|
312
|
312
|
10.3641
|
|
150
|
150
|
26.2431
|
313
|
313
|
10.2721
|
|
151
|
151
|
26.0101
|
314
|
314
|
10.1809
|
|
152
|
152
|
25.7792
|
315
|
315
|
10.0905
|
|
153
|
153
|
25.5503
|
316
|
316
|
10.0009
|
|
154
|
154
|
25.3234
|
317
|
317
|
9.9121
|
|
155
|
155
|
25.0986
|
318
|
318
|
9.8241
|
|
156
|
156
|
24.8757
|
319
|
319
|
9.7369
|
|
157
|
157
|
24.6549
|
320
|
320
|
9.6504
|
|
158
|
158
|
24.4360
|
321
|
321
|
9.5648
|
|
159
|
159
|
24.2190
|
322
|
322
|
9.4798
|
|
160
|
160
|
24.0040
|
323
|
323
|
9.3957
|
|
161
|
161
|
23.7908
|
324
|
324
|
9.3122
|
|
162
|
162
|
23.5796
|
325
|
325
|
9.2296
|
|
163
|
163
|
23.3702
|
|
|
|
(In rule 84 for the above table following table is substituted w.e.f. 01.04.2005 by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
|
(1)
|
(2)
|
(3)
|
(1)
|
(2)
|
(3)
|
|
1
|
1
|
99.1121
|
41
|
41
|
69.3741
|
|
2
|
2
|
98.2321
|
42
|
42
|
68.7582
|
|
3
|
3
|
97.3599
|
43
|
43
|
68.1477
|
|
4
|
4
|
96.4955
|
44
|
44
|
67.5426
|
|
5
|
5
|
95.6387
|
45
|
45
|
66.9429
|
|
6
|
6
|
94.7896
|
46
|
46
|
66.3485
|
|
7
|
7
|
93.9480
|
47
|
47
|
65.7594
|
|
8
|
8
|
93.1138
|
48
|
48
|
65.1756
|
|
9
|
9
|
92.2871
|
49
|
49
|
64.5969
|
|
10
|
10
|
91.4677
|
50
|
50
|
64.0234
|
|
11
|
11
|
90.6556
|
51
|
51
|
63.4549
|
|
12
|
12
|
89.8506
|
52
|
52
|
62.8915
|
|
13
|
13
|
89.0529
|
53
|
53
|
62.3331
|
|
14
|
14
|
88.2622
|
54
|
54
|
61.7797
|
|
15
|
15
|
87.4785
|
55
|
55
|
61.2311
|
|
16
|
16
|
86.7018
|
56
|
56
|
60.6875
|
|
17
|
17
|
85.9320
|
57
|
57
|
60.1486
|
|
18
|
18
|
85.1691
|
58
|
58
|
59.6146
|
|
19
|
19
|
84.4129
|
59
|
59
|
59.0853
|
|
20
|
20
|
83.6634
|
60
|
60
|
58.5607
|
|
21
|
21
|
82.9205
|
61
|
61
|
58.0407
|
|
22
|
22
|
82.1843
|
62
|
62
|
57.5254
|
|
23
|
23
|
81.4546
|
63
|
63
|
57.0146
|
|
24
|
24
|
80.7314
|
64
|
64
|
56.5084
|
|
25
|
25
|
80.0146
|
65
|
65
|
56.0067
|
|
26
|
26
|
79.3042
|
66
|
66
|
55.5094
|
|
27
|
27
|
78.6000
|
67
|
67
|
55.0166
|
|
28
|
28
|
77.9022
|
68
|
68
|
54.5281
|
|
29
|
29
|
77.2105
|
69
|
69
|
54.0439
|
|
30
|
30
|
76.5249
|
70
|
70
|
53.5641
|
|
31
|
31
|
75.8455
|
71
|
71
|
53.0885
|
|
32
|
32
|
75.1721
|
72
|
72
|
52.6171
|
|
33
|
33
|
74.5046
|
73
|
73
|
52.1500
|
|
34
|
34
|
73.8431
|
74
|
74
|
51.6869
|
|
35
|
35
|
73.1875
|
75
|
75
|
51.2280
|
|
36
|
36
|
72.5377
|
76
|
76
|
50.7732
|
|
37
|
37
|
71.8936
|
77
|
77
|
50.3224
|
|
38
|
38
|
71.2553
|
78
|
78
|
49.8756
|
|
39
|
39
|
70.6226
|
79
|
79
|
49.4327
|
|
40
|
40
|
69.9956
|
80
|
80
|
48.9938
|
|
|
|
|
|
|
|
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
|
(1)
|
(2)
|
(3)
|
(1)
|
(2)
|
(3)
|
|
81
|
81
|
48.5588
|
124
|
124
|
33.0917
|
|
82
|
82
|
48.1277
|
125
|
125
|
32.7979
|
|
83
|
83
|
47.7004
|
126
|
126
|
32.5067
|
|
84
|
84
|
47.2769
|
127
|
127
|
32.2181
|
|
85
|
85
|
46.8571
|
128
|
128
|
31.9320
|
|
86
|
86
|
46.4411
|
129
|
129
|
31.6485
|
|
87
|
87
|
46.0287
|
130
|
130
|
31.3675
|
|
88
|
88
|
45.6200
|
131
|
131
|
31.0890
|
|
89
|
89
|
45.2150
|
132
|
132
|
30.8130
|
|
90
|
90
|
44.8135
|
133
|
133
|
30.5394
|
|
91
|
91
|
44.4156
|
134
|
134
|
30.2682
|
|
92
|
92
|
44.0213
|
135
|
135
|
29.9995
|
|
93
|
93
|
43.6304
|
136
|
136
|
29.7331
|
|
94
|
94
|
43.2430
|
137
|
137
|
29.4691
|
|
95
|
95
|
42.8591
|
138
|
138
|
29.2075
|
|
96
|
96
|
42.4786
|
139
|
139
|
28.9481
|
|
97
|
97
|
42.1014
|
140
|
140
|
28.6911
|
|
98
|
98
|
41.7276
|
141
|
141
|
28.4364
|
|
99
|
99
|
41.3571
|
142
|
142
|
28.1839
|
|
100
|
100
|
40.9899
|
143
|
143
|
27.9337
|
|
101
|
101
|
40.6260
|
144
|
144
|
27.6856
|
|
102
|
102
|
40.2652
|
145
|
145
|
27.4398
|
|
103
|
103
|
39.9077
|
146
|
146
|
27.1962
|
|
104
|
104
|
39.5534
|
147
|
147
|
26.9547
|
|
105
|
105
|
39.2022
|
148
|
148
|
26.7154
|
|
106
|
106
|
38.8542
|
149
|
149
|
26.4782
|
|
107
|
107
|
38.5092
|
150
|
150
|
26.2431
|
|
108
|
108
|
38.1673
|
151
|
151
|
26.0101
|
|
109
|
109
|
37.8284
|
152
|
152
|
25.7792
|
|
110
|
110
|
37.4925
|
153
|
153
|
25.5503
|
|
111
|
111
|
37.1596
|
154
|
154
|
25.3234
|
|
112
|
112
|
36.8297
|
155
|
155
|
25.0986
|
|
113
|
113
|
36.5027
|
156
|
156
|
24.8757
|
|
114
|
114
|
36.1786
|
157
|
157
|
24.6549
|
|
115
|
115
|
35.8574
|
158
|
158
|
24.4360
|
|
116
|
116
|
35.5390
|
159
|
159
|
24.2190
|
|
117
|
117
|
35.2235
|
160
|
160
|
24.0040
|
|
118
|
118
|
34.9107
|
161
|
161
|
23.7908
|
|
119
|
119
|
34.6007
|
162
|
162
|
23.5796
|
|
120
|
120
|
34.2935
|
163
|
163
|
23.3702
|
|
121
|
121
|
33.9890
|
164
|
164
|
23.1627
|
|
122
|
122
|
33.6873
|
165
|
165
|
22.9571
|
|
123
|
123
|
33.3882
|
166
|
166
|
22.7533
|
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
|
(1)
|
(2)
|
(3)
|
(1)
|
(2)
|
(3)
|
|
167
|
167
|
22.5512
|
210
|
210
|
15.3681
|
|
168
|
168
|
22.3510
|
211
|
211
|
15.2317
|
|
169
|
169
|
22.1526
|
212
|
212
|
15.0965
|
|
170
|
170
|
21.9559
|
213
|
213
|
14.9624
|
|
171
|
171
|
21.7609
|
214
|
214
|
14.8296
|
|
172
|
172
|
21.5677
|
215
|
215
|
14.6979
|
|
173
|
173
|
21.3762
|
216
|
216
|
14.5674
|
|
174
|
174
|
21.1864
|
217
|
217
|
14.4381
|
|
175
|
175
|
20.9983
|
218
|
218
|
14.3099
|
|
176
|
176
|
20.8119
|
219
|
219
|
14.1828
|
|
177
|
177
|
20.6271
|
220
|
220
|
14.0569
|
|
178
|
178
|
20.4439
|
221
|
221
|
13.9321
|
|
179
|
179
|
20.2624
|
222
|
222
|
13.8084
|
|
180
|
180
|
20.0825
|
223
|
223
|
13.6858
|
|
181
|
181
|
19.9042
|
224
|
224
|
13.5643
|
|
182
|
182
|
19.7275
|
225
|
225
|
13.4438
|
|
183
|
183
|
19.5523
|
226
|
226
|
13.3245
|
|
184
|
184
|
19.3787
|
227
|
227
|
13.2062
|
|
185
|
185
|
19.2067
|
228
|
228
|
13.0889
|
|
186
|
186
|
19.0361
|
229
|
229
|
12.9727
|
|
187
|
187
|
18.8671
|
230
|
230
|
12.8575
|
|
188
|
188
|
18.6996
|
231
|
231
|
12.7433
|
|
189
|
189
|
18.5336
|
232
|
232
|
12.6302
|
|
190
|
190
|
18.3690
|
233
|
233
|
12.5181
|
|
191
|
191
|
18.2059
|
234
|
234
|
12.4069
|
|
192
|
192
|
18.0443
|
235
|
235
|
12.2968
|
|
193
|
193
|
17.8841
|
236
|
236
|
12.1876
|
|
194
|
194
|
17.7253
|
237
|
237
|
12.0794
|
|
195
|
195
|
17.5679
|
238
|
238
|
11.9721
|
|
196
|
196
|
17.4119
|
239
|
239
|
11.8658
|
|
197
|
197
|
17.2573
|
240
|
240
|
11.7605
|
|
198
|
198
|
17.1041
|
241
|
241
|
11.6560
|
|
199
|
199
|
16.9522
|
242
|
242
|
11.5526
|
|
200
|
200
|
16.8017
|
243
|
243
|
11.4500
|
|
201
|
201
|
16.6525
|
244
|
244
|
11.3483
|
|
202
|
202
|
16.5047
|
245
|
245
|
11.2476
|
|
203
|
203
|
16.3581
|
246
|
246
|
11.1477
|
|
204
|
204
|
16.2129
|
247
|
247
|
11.0487
|
|
205
|
205
|
16.0690
|
248
|
248
|
10.9506
|
|
206
|
206
|
15.9263
|
249
|
249
|
10.8534
|
|
207
|
207
|
15.7849
|
250
|
250
|
10.7570
|
|
208
|
208
|
15.6447
|
251
|
251
|
10.6615
|
|
209
|
209
|
15.5058
|
252
|
252
|
10.5669
|
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
Serial No.
|
Period in months between the date of actual payment and the extended date of payment
|
Percentage
|
|
(1)
|
(2)
|
(3)
|
(1)
|
(2)
|
(3)
|
|
253
|
253
|
10.4730
|
290
|
290
|
7.5294
|
|
254
|
254
|
10.3800
|
291
|
291
|
7.4626
|
|
255
|
255
|
10.2879
|
292
|
292
|
7.3963
|
|
256
|
256
|
10.1965
|
293
|
293
|
7.3307
|
|
257
|
257
|
10.1060
|
294
|
294
|
7.2656
|
|
258
|
258
|
10.0163
|
295
|
295
|
7.2011
|
|
259
|
259
|
9.9273
|
296
|
296
|
7.1371
|
|
260
|
260
|
9.8392
|
297
|
297
|
7.0738
|
|
261
|
261
|
9.7518
|
298
|
298
|
7.0110
|
|
262
|
262
|
9.6653
|
299
|
299
|
6.9487
|
|
263
|
263
|
9.5794
|
300
|
300
|
6.8870
|
|
264
|
264
|
9.4944
|
301
|
301
|
6.8259
|
|
265
|
265
|
9.4101
|
302
|
302
|
6.7653
|
|
266
|
266
|
9.3265
|
303
|
303
|
6.7052
|
|
267
|
267
|
9.2437
|
304
|
304
|
6.6457
|
|
268
|
268
|
9.1617
|
305
|
305
|
6.5866
|
|
269
|
269
|
9.0803
|
306
|
306
|
6.5282
|
|
270
|
270
|
8.9997
|
307
|
307
|
6.4702
|
|
271
|
271
|
8.9198
|
308
|
308
|
6.4128
|
|
272
|
272
|
8.8406
|
309
|
309
|
6.3558
|
|
273
|
273
|
8.7621
|
310
|
310
|
6.2994
|
|
274
|
274
|
8.6843
|
311
|
311
|
6.2435
|
|
275
|
275
|
8.6072
|
312
|
312
|
6.1880
|
|
276
|
276
|
8.5308
|
313
|
313
|
6.1331
|
|
277
|
277
|
8.4550
|
314
|
314
|
6.0786
|
|
278
|
278
|
8.3800
|
315
|
315
|
6.0247
|
|
279
|
279
|
8.3055
|
316
|
316
|
5.9712
|
|
280
|
280
|
8.2318
|
317
|
317
|
5.9181
|
|
281
|
281
|
8.1587
|
318
|
318
|
5.8656
|
|
282
|
282
|
8.0863
|
319
|
319
|
5.8135
|
|
283
|
283
|
8.0145
|
320
|
320
|
5.7619
|
|
284
|
284
|
7.9433
|
321
|
321
|
5.7107
|
|
285
|
285
|
7.8728
|
322
|
322
|
5.6600
|
|
286
|
286
|
7.8029
|
323
|
323
|
5.6098
|
|
287
|
287
|
7.7336
|
324
|
324
|
5.5600
|
|
288
|
288
|
7.6649
|
325
|
325
|
5.5106
|
|
289
|
289
|
7.5969
|
|
|
|
Note.—(1) The period in months, between the date of actual payment and the extended date of payment shall be the aggregate of, -
(a) the number of completed months contained in such period, and
(b) the number of obtained by dividing by thirty the sum of the number of days from the date of actual payment to the end of the month in which the payment is made and the number of days from the first day of the month in which the extended date of payment falls to date immediately preceding the extended date of payment:
Provided that, the number obtained under clause (b) shall be rounded off to the nearest integer:
Provided further that, if such number either contains or is a fraction, which is half, then the nearest integer of such fraction shall be deemed to be one.
Note. —(2) The net present value of the amount to be paid in lieu of deferred tax, shall be such percentage of deferred tax mentioned in column (3) of the Table for the corresponding period (as ascertained under Note (1) above) as respectively stated against it in column (2) thereof. |