Section 27B in The Coal Mines Provident Fund Scheme
27B. [ Rounding off to the nearest rupee. [Paragraph 27B inserted vide G.S.R. No. 1312 dated 29.12.84.]
- Each contribution under paragraphs 27 and 27-A shall be rounded off to the nearest rupee treating fifty paise or more as the next higher rupee and ignoring fractions of a rupee less than fifty paise.]
