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1[159-A. In computing the amount of any tax under this Act a fraction of a rupee less than five Paise or which is not a multiple of five Paise shall be rounded off to five Paise or to the next higher multiple of five Paise as the case may be. ]
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b><sup>1</sup>[159-A.</b> In computing the amount of any tax under this Act a fraction of a rupee less than five Paise or which is not a multiple of five Paise shall be rounded off to five Paise or to the next higher multiple of five Paise as the case may be. ]<br>