Amendment status not verified — confirm the current text below against the official source.
Cess to be collected to the nearest 1[paisa]1.—In the determination of the amount of health cess payable under this Act, fractions of a 1[paisa]1 less than half a 1[paisa]1 shall be disregarded and fractions of a 1[paisa]1 equal to or exceeding half a 1[paisa]1 shall be regarded as one 1[paisa]1.