Rounding off of consideration, equalisation levy, etc.

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....ion 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 VIII of the Act shall be ro....

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....next lower amount which is a multiple of ten. ****************** NOTES:- 1. Omitted vide Notification No. 87/2020 Dated 28-10-2020 before it was read as, "for specified services" 2. ....