Rounding off of consideration, equalisation levy, etc.

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..... *** ], equalisation levy, etc. 2 [ The amount of consideration ] the amount of Equalisation levy, interest and penalty payable, and the amount of refund due, under the provisions of Chapter VII .....

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..... nt shall be reduced to the next lower amount which is a multiple of ten. ************** NOTES:- 1. Omitted vide NOTIFICATION NO. 87/2020 dated 28-10-2020 before it was read as .....

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