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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 requires fractional parts at or above half to be rounded up to the nearest whole unit.</h1> Amounts payable or refundable under the Act are to be rounded to the nearest whole rupee; fractional parts equal to or exceeding half a rupee are increased to the next rupee, while fractional parts less than half a rupee are ignored, and this rule applies to tax, interest, penalty, fine and any other sums payable and to refunds and other sums due.

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