https://www.taxtmi.com/acts?id=25466 Section 170 requires that amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act, be rounded to the nearest rupee, with paise of fifty or more increased to one rupee and paise less than fifty ignored. en-us Mon, 12 Jun 2017 11:03:19 +0530 Thu, 29 Jun 2017 14:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25466 Section 170 requires that amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act, be rounded to the nearest rupee, with paise of fifty or more increased to one rupee and paise less than fifty ignored. Act-Rules GST - States Mon, 12 Jun 2017 11:03:19 +0530 https://www.taxtmi.com/acts?id=25466