Rounding off of net wealth

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..... ing provisions of this Act shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such am .....

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..... the purposes of this Act.] ---------------------- Notes:- 1. Inserted vide Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. -
Statute, statutory provisions legislation, law, enactment, Act .....

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