Rounding of inland air travel tax adjusts computed liability to the nearest rupee under the prescribed paise threshold. Rounding of the inland air travel tax requires that the computed leviable tax be rounded to the nearest rupee: fractional paise at or above the statutory threshold are rounded up to the next rupee, while fractions below that threshold are disregarded. This rule applies at the computation stage and affects only the final numerical amount of the tax payable.