https://www.taxtmi.com/acts?id=21666 The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest rupee; where such amount contains a part of a rupee consisting of paise, if that part is fifty paise or more it shall be increased to one rupee, and if it is less than fifty paise it shall be ignored. en-us Wed, 15 Jun 2016 15:38:39 +0530 Wed, 15 Jun 2016 15:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21666 The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, shall be rounded off to the nearest rupee; where such amount contains a part of a rupee consisting of paise, if that part is fifty paise or more it shall be increased to one rupee, and if it is less than fifty paise it shall be ignored. Act-Rules Bills Wed, 15 Jun 2016 15:38:39 +0530 https://www.taxtmi.com/acts?id=21666