Where the amount payable on account of land revenue or any installment thereof involves a fraction of a rupee, the same shall be rounded off to the nearest rupee, and for this purpose, where such amount contains a part of a rupee, then if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored.
CHATPTER XI Assessment of Land Revenue
Section 161: Rounding off the amount of land revenue
The Uttar Pradesh Revenue Code, 2006
How current this text is
Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act No. 20 of 2026.
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