Section 27(3) in The Coal Mines Provident Fund Scheme
(3)[ For the purpose of ascertaining the amounts of a member's contribution or an employer's contribution payable in terms of Table-III, any fraction of a rupee in the member's basic wages for the wage period for which contribution is so payable shall, in the first instance, be rounded off to a rupee, even though the fraction is less than eight annas. Fractions of an anna both in the member's and the employer's contributions shall be ignored.
