Section 9B: Rounding off of tax, etc.

The Central Sales Tax Act, 1956Central Act · Act 74 of 1956

[9B. Rounding off of tax, etc.--The amount of tax, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupees and, for the 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:

Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of any sale by him of goods in the course of inter-State trade or commerce.]

Where this provision sits

Act	The Central Sales Tax Act, 1956
Section	9B
Marginal note	Rounding off of tax, etc.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 61 of 1972. . Ins. by Act 61 of 1972, s. 7 (w.e.f. 1-4-1973).

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