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<h1>Rounding Off Procedures for Undisclosed Foreign Income and Assets Under Section 79 of the Black Money Act, 2015</h1> Section 79 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, outlines the rounding off procedures for undisclosed foreign income, assets, and tax amounts. Undisclosed foreign income and assets are rounded to the nearest hundred rupees. Any payable or receivable amount by the assessee under this Act is rounded to the nearest ten rupees. The specific method for rounding off these amounts is to be prescribed as per the Act.