For the purposes of calculating the amount payable or refundable under the Act or these rules, all transactions involving fractions of a rupee shall be brought into account by rounding off to the next higher rupee and fractions of less than fifty paise to be ignored.
Section 19: Rounding off
Chhattisgarh motor vehicle taxation rule1991State Rules of Chhattisgarh · 1991
Where this provision sits
| Act | Chhattisgarh motor vehicle taxation rule1991 |
|---|---|
| Section | 19 |
| Marginal note | Rounding off |
| Jurisdiction | State of Chhattisgarh |
| Status | In force as published by the source |
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