Section 32. Tax to be collected to the nearest anna

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "32",
        "title": "Section 32. Tax to be collected to the nearest anna",
        "chapter": null,
        "content": "In the determination of the amount of agricultural income-tax or of a refund payable under this Act, fractions of an anna less than six pics shall be disregarded and fractions of an anna equal to or exceeding six pies shall be regarded as one anna.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 950
    },
    "prev_section": "31",
    "next_section": "33"
}