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Rounding off of amount of total income, or amount payable or refundable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ome, or amount payable or refundable. The amount of total income computed or any amount payable or refundable under this Act, shall be rounded off to the nearest multiple of Rs.10 ignoring any part o....

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