Rounding of tax amounts to the nearest rupee: paise at or above the midpoint rounded up, lesser paise ignored. Monetary sums under the Act, including tax, interest, penalty, fine and refunds, must be rounded to the nearest rupee; paise at or above the midpoint are ... Summary
Rounding of tax amounts to the nearest rupee: paise at or above the midpoint rounded up, lesser paise ignored.
Monetary sums under the Act, including tax, interest, penalty, fine and refunds, must be rounded to the nearest rupee; paise at or above the midpoint are increased to the next rupee and paise below the midpoint are ignored.
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