Section 24(3) in Assam General Sales Tax Act, 1993
(3)In calculating interest payable to or by the State Government, the amount of tax in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of ten rupees and, for this purpose, where such amount contains a part of ten rupees if such part is five rupees or more, it shall be increased to ten rupees and, if such part is less than five rupees it shall be ignored.
