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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 off of tax: amounts payable and refunds under the Act are rounded to the nearest rupee.</h1> Amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act are rounded to the nearest rupee; if the paise portion is fifty paise or more it is increased to one rupee, and if less than fifty paise it is ignored.

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