Rounding off of tax, etc

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..... nalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part .....

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..... ] ------------------------- Notes:- 1. Inserted vide Act 61 of 1972, Section (w.e.f. 1.4.1973). - - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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