Rounding-off rules for tax payments and refunds require ignoring paise and rounding amounts to nearest multiple of currency tens. Section 288B requires that any amount payable and any refund due under the Act be rounded to the nearest multiple of ten rupees by first ignoring paise; if the resultant amount is not a multiple of ten, an ending digit of five or more is rounded up to the next multiple of ten, and an ending digit less than five is rounded down to the previous multiple of ten.