Section 20B in The Gujarat Entertainments Tax Act, 1977
20B. Rounding off of tax.
- In computing the tax payable under this Act, the tax shall, wherever necessary, be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less then fifty paise, it shall be ignored.]
