Section 33B in The Bengal Agricultural Income-Tax Act, 1944
33B. [ Rounding off of tax or penalty. - [Sections 33A and 33B Inserted by W.B. Act 3 of 1988.]
The amount of tax or penalty payable or refundable for any period 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, 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].
