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Rounding off ESI Employer Contribution

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Dear Experts,

 

As per my issue, ESI Employer Contribution is getting rounded off. For example if the amount is Rs. 321.01, then also the value comes to be 322 only. My client does not wants to round off the same. Is there any PCR by which we can do this?

 

Thanks and Regards,

Bhagyashree


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