1[37D. Rounding off of duty, etc.--The amount of duty, interest, penalty, fine or any other sum
payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded
off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of
paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than
fifty paise it shall be ignored.]
1. Ins. by Act 12 of 1990, s. 65 (w.e.f. 31-5-1990).