Cess to be collected to the nearest

1[paisa] .—In the determination of the amount of health cess payable under this Act, fractions of a

1[paisa] less than half a

1[paisa] shall be disregarded and fractions of a

1[paisa] equal to or exceeding half a

1[paisa] shall be regarded as one

1[paisa] .

¹ Substituted by Act 19 of 1968 w.e.f. 7.11.1968