38 : Fraction of a rupee to be rounded of M.P. VAT RULES

 

38 : Fraction of a rupee to be rounded of 
 

 
If the amount of tax and/or penalty or interest includes a fraction of a rupee, a fraction of a rupee of and above fifty paise shall be rounded to the nearest rupee and a fraction of a rupee below fifty paise shall be omitted.
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