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Section 25: Provision for rounding off.

The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.State Act of Maharashtra · Act 27 of 1962

In computing the Education Cess [or as the case may be, the Employment Guarantee Cess] payable under this Act, the amount leviable shall, where necessary, be rounded off to the nearest rupee, fractions of 50 naye paise and over being counted as one, and less than 50 naye paise being disregarded.

Where this provision sits

ActThe Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
Section25
Marginal noteProvision for rounding off.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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