Does Outlook rounds off seconds of email to it's closest minute

Hi,

I was reported by an issue from some users where they are seeing emails received shows 1 min greater than the time in their PC. For Ex: is the PC time shows 3:49 PM, then a just received mails shows to be 3:50 PM.

This doesn't happen always and happens only 50% of the times.

So, i started to test on my end, and i could reproduce this scenario. Below is what i observed:

i sent test mails to myself.

1. I sent exactly sharp at 4:14 PM, and i see the received time was 4:14 PM, this is normal.

2. I sent an email just after 20 odd seconds from 4:16 pm, i see that the mail received was showing             4:17 PM while my PC is still showing 4:16pm. I went ahead and checked the headers of that mail to see whther it tracked any delay, it showed  (Delivered after 1 second) with 

This clearly says that Outlook is being mischievous here to handle time stamps