Section 161 of U.P. Revenue Code - Rounding off the amount of land revenue

Description

Where the amount payable on account of land revenue or any instalment thereof involves a fraction of a rupee, the same shall be rounded off to the nearest rupee, and for this purpose, where such amount contains a part of a rupee, then if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored.

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