Amendment status not verified — confirm the current text below against the official source.
Where {1‘6 payment excludin; the amount of the tax— (i) is less than one rupee, forty per centum of such payment. {ii} is one rupee or more but is less than two rupees. seventy per centum of such payment. (xiii) is two rupees or more one hundred per centum of such payment : Provided that if the total tax is not a multiple of five praise, it shall be rounded off to the next higher multiple of five paise.”.