https://www.taxtmi.com/acts?id=28339 Section 170 prescribes that amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act, shall be rounded off to the nearest rupee: fractional parts of a rupee of fifty paise or more are increased to one rupee, and fractional parts less than fifty paise are ignored. en-us Wed, 28 Jun 2017 16:21:16 +0530 Tue, 04 Jul 2017 18:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28339 Section 170 prescribes that amounts of tax, interest, penalty, fine or any other sum payable, and amounts of refund or any other sum due under the Act, shall be rounded off to the nearest rupee: fractional parts of a rupee of fifty paise or more are increased to one rupee, and fractional parts less than fifty paise are ignored. Act-Rules GST - States Wed, 28 Jun 2017 16:21:16 +0530 https://www.taxtmi.com/acts?id=28339