Rounding rules: total income and tax amounts rounded to the nearest multiple and treated as the final taxable amount. The clause requires that computed total income and any amount payable or refundable be rounded after ignoring paise, adjusted to the nearest multiple of ten rupees-rounded up if the final digit is five or more, rounded down if less than five-and the rounded figure shall be deemed to be the assessee's total income or the amount payable or refundable under the Act.