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.