STATE AMENDMENT
ASSAM--
Substitution of section 78.--In the principal Act, for section 78, the following shall be substituted, namely,--
"78. Duty or allowance to be rounded off to 78 the next rupee.--If the total amount of duty payable, or of allowance to be made under this Act is not a round figure, the total amount shall be rounded off the next rupee."
[Vide Assam Act 22 of 2004, s. 5]
Source footnotes
1. Subs. by s. 12, ibid., "four annas" (w.e.f. 1-10-1958).आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Instruments chargeable with duty.Section 3A · [Repealed.].Section 4 · Several instruments used in single transaction of sale, mortgage or settlement.Section 5 · Instruments relating to several distinct matters.Section 6 · Instruments coming within several descriptions in Schedule I.Section 7 · Policies of sea-insurance.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.