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    <title>Companies (Central Government&#039;s) General Rules and Forms (Second Amendment) Rules, 1994 - Insertion of rule 23</title>
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    <description>Rule 23 authorises rounding of amounts payable as dividend to shareholders and interest to debenture-holders under the Companies Act, 1956 to the nearest rupee: fractional paise of fifty paise or more shall be increased to one rupee, and fractional paise less than fifty paise shall be ignored.</description>
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      <description>Rule 23 authorises rounding of amounts payable as dividend to shareholders and interest to debenture-holders under the Companies Act, 1956 to the nearest rupee: fractional paise of fifty paise or more shall be increased to one rupee, and fractional paise less than fifty paise shall be ignored.</description>
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