Section 45

Rounding off of tax liability.

The Bihar Value Added Tax Act, 2005

  • Act 27 of 2005
  • Ministry of Home Affairs
  • Department of States
About this Act

An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.

All sections
    Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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