Rounding off of deposit amounts requires nearest-multiple adjustment and instalment rounding with residual placed in the final instalment. Amounts payable under the Chapter must be rounded to the nearest multiple of ten rupees, with fractional parts of ten rupees of five rupees or more increased to ten and fractional parts less than five ignored. If a deposit must be made in multiple equal instalments and each instalment is not a multiple of ten rupees, every instalment other than the last is rounded to the nearest multiple of ten rupees and the balance becomes the last instalment.
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.
Rounding off of deposit amounts requires nearest-multiple adjustment and instalment rounding with residual placed in the final instalment.
Amounts payable under the Chapter must be rounded to the nearest multiple of ten rupees, with fractional parts of ten rupees of five rupees or more increased to ten and fractional parts less than five ignored. If a deposit must be made in multiple equal instalments and each instalment is not a multiple of ten rupees, every instalment other than the last is rounded to the nearest multiple of ten rupees and the balance becomes the last instalment.
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