Substitution of new section for section 288B-Rounding off amount payable and refund due.

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..... Act-Rules - Substitution of new section for section 288B. 19. In Income-tax Act, for section 288B, the following section shall be substituted, namely:- Rounding off amount payable and refun .....

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..... amount which is a multiple of ten and if the last figure is less than five the amount shall be reduced to the next lower amount which is a multiple of ten. . - - statute, statutory provisions legi .....

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