Hi Akshat,
Firstly, it is not about any IF condition here. There are 2 things here:
1. The result should be LOWEST INTEGER
2. It should be NOT LESS than the argument which means it should be GREATER than the argument.
Which means the Result should be 'LOWEST INTEGER and GREATER THAN the Argument'
Definitely CEIL(3) cannot be 4! I did not even say it should be 4! It considers the decimal portion. In this case it is 133725.00
This works when the argument is a decimal but the result is an integer
Anyway I don't think this is the right forum to try and explain to each other this way! I understood an explanation and gave it here. Its upto us to analyze on it. Cheers 