Section 8 in Assessment, Levy and Recovery of Contribution Costs Rules
8.
The amount of contributions and audit fees payable under sub-sections (1) and (2), respectively, of Section 92 and the costs and expenses payable under section 93 by a religious institution* shall be communicated to the trustee thereof or to the Chairman of the Board of Trustees, as the case may be, by a notice which shall be delivered in person or by registered post, acknowledgement due:Explanation. - In arriving at the amount payable by a religious institution, fractions of a rupee, which are not in multiples of five [naya paise] [Now paise.], shall be rounded to the nearer multiple of five [naya paise] [Now paise.].
