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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 to the nearest monetary unit applies; halves rounded up and smaller fractions ignored for dues and refunds.</h1> All amounts of tax, interest, penalty, fine or other sums payable, and all refunds or sums due under the Act, shall be rounded to the nearest rupee; where the fractional part of a rupee consists of paise, fifty paise or more is increased to one rupee and parts less than fifty paise are ignored.

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