5. Cess to be collected to the nearest [paisa] [Substituted by Act 19 of 1968 w.e.f. 7.11.1968].
- In the determination of the amount of health cess payable under this Act, fractions of a [paisa] [Substituted by Act 19 of 1968 w.e.f. 7.11.1968] less than half a [paisa] [Substituted by Act 19 of 1968 w.e.f. 7.11.1968] shall be disregarded and fractions of a [paisa] [Substituted by Act 19 of 1968 w.e.f. 7.11.1968] equal to or exceeding half a [paisa] [Substituted by Act 19 of 1968 w.e.f. 7.11.1968] shall be regarded as one [paisa] [Substituted by Act 19 of 1968 w.e.f. 7.11.1968].
