Rounding off of income rules require totals and tax items be rounded to prescribed nearest amounts, prioritising adjustments against earned income. Two provisions require rounding: total income is rounded to the nearest multiple of ten rupees-paise ignored and final digit rounded up at five or more, down if less-and, where present, the adjustment must be made against earned income first; separately, tax, interest, penalty, fines, other sums payable and refunds are rounded to the nearest rupee by treating paise of fifty or more as one rupee and ignoring paise below fifty.