Section 27(5) in The Coal Mines Provident Fund Scheme
(5)[ For the purpose of ascertaining the amount of a member's contribution or an employer's contribution payable in terms of Table IV, [or Table V] [Sub-para (5) of para 27 added vide Notification No. PF/lj2(114)j56-1 dated 10.1.1958.], total emoluments shall, in the first instance, be rounded off, to the nearest rupee by treating 50 naye paise or more as a rupee and ignoring sums less than 50 naye paise.]
