Section 91 in The Kerala Agricultural Income Tax Act, 1991
91. Rounding off Agricultural Income Tax etc.
(1)The amount of total agricultural income computed in accordance with the fore- going provisions of this Act, shall be rounded off to the nearest ten rupee and, for this purpose and wherever, a rounding of the nearest ten rupees is authorised then, if such part is five rupees or more, it shall be rounded off to the nearest ten or multiples of ten rupees and if such part is less than five rupees, it shall be ignored.(2)The amount of tax, penalty, fine, interest or any other sum payable and the amount of refund due under the provisions of the 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 rounded off to one rupee and if such part is less than fifty paise, it shall be ignored.
