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of <h1>Equalisation Levy Rules 2016: Amounts Rounded to Nearest Ten Rupees; Amendments Remove 'Specified Services' References.</h1> Under the Equalisation Levy Rules, 2016, the amounts related to consideration, equalisation levy, interest, penalty, and refunds are rounded to the nearest multiple of ten rupees. Any fractional rupee amounts are ignored. If the final digit of the amount is five or more, it is rounded up to the next multiple of ten; if less than five, it is rounded down. This rule ensures uniformity in financial calculations under Chapter VIII of the Act. Recent amendments have removed specific references to 'specified services' in the text.
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