Rounding off of net wealth

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..... e with the foregoing provisions of this Act shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and ther .....

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..... the assessee for the purposes of this Act.] ---------------------- Notes:- 1. Inserted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. - - statute, statutory pro .....

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