Section 25 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
25. Provision for rounding off.
- In computing the Education Cess [or as the case may be, the Employment Guarantee Cess] [These words were inserted by Maharashtra 17 of 1975.] payable under this Act, the amount leviable shall, where necessary, be rounded off to the nearest rupee, fractions of 50 naye paise and over being counted as one, and less than 50 naye paise being disregarded.
