Rounding off of tax liability

Q: When did Section 45 of the Bihar Value Added Tax Act come into force?

Section 45 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 45, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.

In force From 23 Jun 2005 Act 27 of 2005 As on 17 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005

Section 45 of the Bihar Value Added Tax Act, 2005 deals with rounding off of tax liability. Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly. The Act came into force on 23 Jun 2005.

Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly.
Section 45, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

Questions about Section 45

What does Section 45 of the Bihar Value Added Tax Act deal with?

Section 45 of the Bihar Value Added Tax Act is headed "Rounding off of tax liability". Any tax, interest or penalty payable under this Act shall be rounded off to the nearest ten rupees and shall be paid accordingly.

How do I find court cases under Section 45 of the Bihar Value Added Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax Act 45, section 45 Bihar Value Added Tax Act, section 45 of the Bihar Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 45 of the Bihar Value Added Tax Act come into force?

Section 45 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 45, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.

Other sections of this Act

2. Definitions2082 words
93. Power to make rules1896 words
56. Production of books of account, inspection, search and seizure1330 words
24. Returns, payment of tax, interest and penalty1244 words
16. Input tax credit1054 words
9. Tribunal1053 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.