Section 33A in The Bengal Agricultural Income-Tax Act, 1944
33A. [ Rounding off of total Agricultural Income. [Sections 33A and 33B Inserted by W.B. Act 3 of 1988.]
- The amount of total agricultural income computed in accordance with the provisions of this Act shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten, and if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten; and the amount so rounded off shall be deemed to be the total agricultural income of the assessee for the purposes of this Act.]
