The Code on Social Security (Arunachal Pradesh) Rules, 2021
Rule 74. Time limit to pay the amount of Cess and the rate of interest in case of delayed payment of Cess under Section 101
Official text
(1) Date of payment of Cess shall be the date on which the amount is deposited with the Cess Collector, or the date of deduction at source, or the date on which the amount has been deposited with the local authority, as the case may be, at such rates as per rules framed by the Central Government.
(2) If any employer fails to pay any amount of Cess payable under Section 100 of the Code, within such time as may be specified in the assessment order, such employer shall be liable to pay interest on the amount of Cess, to be paid, at the rate of one per cent for every month or part of a month comprised in the period from the date on which such payment was due till such amount is actually paid.