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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 rules for interest calculation standardize period and amount determination under income tax provisions for accrual.</h1> Calculation of interest under the Income-tax Rules uses prescribed rounding conventions: annual periods are rounded down to whole months while month-by-month calculations treat any fractional month as a full month, and the tax, penalty or other sum on which interest is computed is rounded to the nearest prescribed currency multiple with fractional units ignored; the rounded period and amount are the operative inputs for interest computation.

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