Section 83(3) in The Khadi And Village Industries Commission Employees (Pension) Regulations, 1984
(3)If fraction of pension to be commuted results in fraction of rupee, such fraction of a rupee shall be ignored for the purpose of commutation.Note. - When a part of pension is withheld or withdrawn under Regulation 7 the residual amount is the amount that has been granted from the date of withholding or withdrawal or a part of the pension. As such if commutation is applied for after the date, the admissible amount that can be commuted will have to be calculated with reference to the pension payable to the person after that date.
