Tax less than 100

Satvir Singh (Newly minted CA) (1733 Points)

27 May 2010  

A person has paid advance tax of Rs. 10,000 last year. But now, his tax liability (incl. cess) is rs. 10,030. Should he pay Rs. 30 more.

 

I have heard that tax payable and refund under 100 is not considered.

 

Thanks in Advance