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    <title>Substitution of new section for section 288B-Rounding off amount payable and refund due.</title>
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    <description>Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest multiple of ten rupees; paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure is five or more the amount shall be increased to the next higher multiple of ten and if the last figure is less than five the amount shall be reduced to the next lower multiple of ten.</description>
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    <pubDate>Wed, 27 Feb 2019 17:42:37 +0530</pubDate>
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      <title>Substitution of new section for section 288B-Rounding off amount payable and refund due.</title>
      <link>https://www.taxtmi.com/acts?id=36114</link>
      <description>Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest multiple of ten rupees; paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure is five or more the amount shall be increased to the next higher multiple of ten and if the last figure is less than five the amount shall be reduced to the next lower multiple of ten.</description>
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