Rounding of total income requires adjustment to the nearest multiple, paise ignored, with defined round-up or round-down rule. The provision requires that the total income computed under the Act be rounded off to the nearest multiple of ten rupees by ignoring paise and then, if the last digit is five or more, increasing to the next multiple of ten, or if less than five, reducing to the prior multiple; the rounded amount is deemed to be the assessee's total income for purposes of the Act.