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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 taxable gifts and gift tax establish specified rounding conventions for gift values and tax computations.</h1> Two inserted sections prescribe rounding conventions under the Gift-tax Act. Section 44A requires the assessed value of taxable gifts to be rounded to the nearest multiple of ten rupees, ignoring paise and applying an upward adjustment when the last digit is five or more and downward when less than five; the rounded amount is deemed the value of all taxable gifts. Section 44B requires gift-tax, interest, penalties, fines, other sums payable and refunds to be rounded to the nearest whole rupee, increasing fractional parts at or above fifty paise and ignoring smaller fractions.

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