Section 161State of Uttar Pradesh Act
Section 161: Rounding off the amount of land revenue
Rounding off the amount of land revenue.
- Where the amount payable on account of land revenue or any instalment thereof involves a fraction of a rupee, the same shall be rounded off to the nearest rupee, and for this purpose, where such amount contains a part of a rupee, 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.Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.