https://www.taxtmi.com/acts?id=6468 Section 44D requires rounding off wealth-tax, interest, penalties, fines, other sums payable and refunds to the nearest whole monetary unit; fractional parts equal to or exceeding one half are increased to the next unit, and fractional parts less than one half are ignored. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 14 Sep 2012 11:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6468 Section 44D requires rounding off wealth-tax, interest, penalties, fines, other sums payable and refunds to the nearest whole monetary unit; fractional parts equal to or exceeding one half are increased to the next unit, and fractional parts less than one half are ignored. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6468