Rounding of tax amounts requires nearest-unit adjustment: fractional paise at or above threshold round up, otherwise ignored. Amounts payable or refundable under the Act are to be rounded to the nearest rupee: fractional paise of fifty paise or more are increased to one rupee, and fractional paise less than fifty paise are ignored; this applies to tax, interest, penalty, fine and other sums payable and to refunds or other sums due.