Rounding off of consideration, equalisation levy, etc.

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....1[****], equalisation levy, etc.  ^2[The amount of consideration] the amount of Equalisation levy, interest and penalty payable, and the amount of refund due, under the provisions of Chapter V....

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....t shall be reduced to the next lower amount which is a multiple of ten.     ****************** NOTES:- 1.  Omitted vide Notification No. 87/2020 dated 28-10-2020&....