Section 26E(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)In calculating the interest payable under this Act, the amount of advance tax or tax determined on regular assessment under section 25 in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees, where such amount contains a part of one hundred rupees, if such part is fifty rupees or more, it shall be increased to hundred rupees and if such part is less than fifty rupees, it shall be ignored.
