Rounding off rules: amounts payable and refunds to nearest multiple of ten rupees, paise ignored and rounded. Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest multiple of ten rupees; paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure is five or more the amount shall be increased to the next higher multiple of ten and if the last figure is less than five the amount shall be reduced to the next lower multiple of ten.