For the purpose of determining the amount of money payable or refund under this Act, any fraction of money amounting to 50 (fifty) paise or more shall be deemed to be 1 (one) taka.
Income Tax · May 19, 2025 · VATax BD
Section 331 : Computation of Tax to Nearest Taka.
For the purpose of determining the amount of money payable or refund under this Act, any fraction of money amounting […]

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