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    <title>Substitution of new section for section 280Q</title>
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    <description>Amounts payable under the Chapter must be rounded to the nearest multiple of ten rupees, with fractional parts of ten rupees of five rupees or more increased to ten and fractional parts less than five ignored. If a deposit must be made in multiple equal instalments and each instalment is not a multiple of ten rupees, every instalment other than the last is rounded to the nearest multiple of ten rupees and the balance becomes the last instalment.</description>
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      <description>Amounts payable under the Chapter must be rounded to the nearest multiple of ten rupees, with fractional parts of ten rupees of five rupees or more increased to ten and fractional parts less than five ignored. If a deposit must be made in multiple equal instalments and each instalment is not a multiple of ten rupees, every instalment other than the last is rounded to the nearest multiple of ten rupees and the balance becomes the last instalment.</description>
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