Amendment status not verified — confirm the current text below against the official source.
In the principal Act, for section 78, the following of section 78. shall be substituted, namely:- "Duty or If the total amount of duty payable, or of allowance allowance to be . . rounded off to to be made under this Act 1s not a round figure, the 78 the next total amount shall be rounded off to the next rupee." rupee. 120(> Amcn<lmcnt of Schl'duk I of Act II of