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of <h1>Rounding Off Inland Air Travel Tax: Section 43 of Finance Act, 1989 Mandates Rounding to Nearest Rupee.</h1> Section 43 of the Finance Act, 1989, addresses the rounding off of inland air travel tax. When calculating this tax, the amount should be rounded to the nearest rupee. If the amount is fifty paise or more, it is rounded up to the next rupee. Amounts less than fifty paise are disregarded.
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