Abstract: The experiment was conducted to examine the effect of rate and time of nitrogen application and their interaction on late transplant aman rice (cv. BR23) and comprised of four nitrogen rates and five timing of nitrogen application. Application of N-fertilizer @ 100 kg ha -1 produced the highest plant height, number of bearing tillers hill -1, panicle length, number of grains panicle -1, number of sterile spikelets panicle -1,1000-grain weight, grain yield, straw yield and biological yield which were similar to that of the plants fertilized with 80 kg N ha -1. Minimum values of the aforesaid parameters were observed in all plots when the crop was not fertilized with nitrogen. Nitrogen rate increased grain and straw yield up to the highest rate of nitrogen. The highest grain and straw yields were obtained from three equal split application of nitrogen at basal, early tillering and panicle initiation stages. Yield attributes like, number of total tillers hill -1, number of bearing tillers hill -1, panicle length, number of grains panicle -1, biological yield and harvest index were also increased in three equal split application compared to two split application of nitrogen. Interaction between rate and time of nitrogen application also significantly influenced the number of tillers hill -1, grain yield and harvest index. The highest grain yield obtained from the application of 100 kg N ha -1 in three equal splits at basal, early tillering and panicle initiation stages. Yield parameters were not significantly influenced by the interaction between rate and time of nitrogen application.