Section 11 in The Gujarat Education Cess Act, 1962
11. [ Rounding up of amount of surcharge. [Section 11 substituted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).]
- In computing the amount of surcharge payable under this Chapter, any amount less than fifty paise shall be ignored and any amount which is fifty paise or more shall be increased to one rupee.]
