45. Rounding off of tax liability
Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly.
Chapter VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
Chapter VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly.