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Wealth-tax Act, 1957 Section 44C

Title: Rounding off of Net Wealth

State: Central

Year: 1957

wealth The amount of net wealth computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, any part of a rupee

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Gift Tax Act, 1958 Section 44A

Title: ROUNDING OFF TAXABLE GIFTS The amount assessed in accordance with the foregoing provisions of this Act as being the

State: Central

Year: 1958

accordance with the foregoing provisions of this Act as being the value of all taxable gifts shall be rounded off to the nearest multiple often rupees and, for this purpose, any part of a rupee consisting of

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Karnataka Motor Vehicles Taxation Act, 1957 Section 4A

Title: Rounding off of Tax, Etc

State: Karnataka

Year: 1957

advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and for this purpose, where such amount contains, a part of a rupee

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Brief the judgments behind these acts

Karnataka Sales Tax Act, 1957 Section 17A

Title: Rounding off of Tax, Etc.

State: Karnataka

Year: 1957

advance), penalty or any other amount payable and the amount of refund due, under this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee

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Karnataka Entertainments Tax Act, 1958 Section 8A

Title: Rounding off of Tax Etc

State: Karnataka

Year: 1958

any other amount payable and the amount of refund due, under the provisions of this Act, shall be rounded off4[to the next higher multiple of five paise]] _________________________ 1. Inserted by Act 36 of 1976 w.e.f. 1.4.1976

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The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017) Section 170

Title: Rounding off of tax etc.—The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund

State: Kerala

Year: 2017

and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee

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The Central Sales Tax Act, 1956 Section 9B

Title: Rounding off of tax, etc

State: Delhi

Year: 1956

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

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The Rajasthan Goods and Services Tax, 2017 Section 170

Title: Rounding off of tax, etc.- The amount of tax, interest, penalty, fine or any other sum payable, and the amount of

State: Rajasthan

Year: 2017

and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee

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The Gift-tax Act, 1958 Section 44B

Title: Rounding off of tax, etc. — The amount of gift-tax, interest, penalty, fine or any other sum payable, and the amount of

State: Central

Year: 1958

any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee

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The Customs Act,1962 Section 154A

Title: Rounding off of duty, etc

State: Central

Year: 1962

the amount of refund, drawback or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee

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