Section 10E in Tamil Nadu Entertainments Tax Act, 1939
10E. Rounding off of tax, penalty, etc.
- The amount of tax, fee, penalty, fine or any other sum payable,[or the amount of assignment made] [Inserted by section 9 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).], and the amount of refund due, under the provisions of this Act shall 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 than fifty paise, it shall be ignored.]
