Cummins India today reported a 47.5% rise in net profit at Rs 48.47 crore for the third quarter ended December 31, 2005 when compared with Rs 32.86 crore for the quarter ended December 31, 2004.According to a release issued by the company to the BSE, total income increased 26.4% to Rs 409.57 crore in Q3FY06 as against Rs 324.01 crore in the corresponding quarter of the previous fiscal.The board has declared an interim dividend of 100% i.e. Rs 2 per share. The company has fixed March 2, 2006 as the record date for the payment of interim dividend, the release added.