TMI BlogRounding off of tax etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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