Rounding rules for tax: amounts under the Act rounded to nearest rupee; fractional paise either rounded up or ignored. Rounding of amounts payable or refundable under the Act follows a nearest-rupee rule: tax, interest, penalty, fine and any other sums payable, and refunds or sums due, are rounded to the nearest rupee; fractional paise at or above the half-rupee threshold are increased to one rupee while fractional paise below that threshold are ignored.