Section 12(4) in The Gujarat Education Cess Act, 1962
(4)[ In computing the amount of tax payable under this section, any amount less than fifty paise shall be ignored and any amount which is fifty paise or more shall be increased to one rupee.] [Sub-section (4) substituted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).]
