(1) Where the appropriate assessing authority or the appropriate auditing authority or the appellate or the revisional authority or any other authority as authorised by the Commissioner has determined the interest or late fee payable by a contractee or person who makes the deduction under section 40, such authority shall issue a notice in Form 27B to such contractee or person directing him to pay the interest or late fee as payable and stated in the Form within the date as specified in the notice.

(2) The provisions of sub-rule (2) of rule 67 shall, mutatis mutandis, apply in the matter of fixing the date of payment, etc.