Additional Emoluments (Compulsory Deposit) Act : Rounding off. Indian Bare Acts :

Additional Emoluments (Compulsory Deposit) Act,1974

Act No : 37

Section : Rounding off.

11. Rounding off. Where the amount of any credit to be made in any Deposit Account contains a part of a rupee, then, such part, if it is fifty paise or more, shall be increased to one complete rupee and if it Is less than fifty paise, it shall be ignored.