Rounding off amount payable and refund due

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Full Text of the Document

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....ter if such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten.]     ************** NOTES:-  1.  Inserted vide Section 34&nbs....