Where it appears to the appropriate assessing authority or appropriate auditing authority or the appellate or revisional authority or any other authority as may be authorised by the Commissioner that the person who makes the deduction under section 40, or a contractee, is liable to pay interest under sub-section (3B) of that section, such authority shall determine the interest at any time after the expiry of the time specified for furnishing of the scroll under rule 48 or rule 48A, as the case may be, or after the admission in writing by the contractee or person who makes such deduction that he has defaulted in depositing the amount of tax deducted at source, but not later than the date preceding the date of commencement of proceeding under section 55.