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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Rounding of tax amounts: fractional currency rounded to nearest unit; half-unit or more rounds up, less ignored.</h1> The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest rupee; where such amount contains a part of a rupee consisting of paise, if that part is fifty paise or more it shall be increased to one rupee, and if it is less than fifty paise it shall be ignored.

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