The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
Section 25. Provision for rounding off.
In computing the Education Cess 1[or as the case may be, the Employment Guarantee Cess] payable under this Act, the amount leviable shall, where necessary, be rounded off to the nearest rupee, fractions of 50 naye paise and over being counted as one, and less than 50 naye paise being disregarded.
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