Rounding off rule: allocate rounded tax amounts across minor heads so the aggregate equals the rounded total amount.

Section 288B requires rounding off tax-related amounts to the nearest rupee by treating paise of 50 or more as one rupee and ignoring paise under 50. Rounding is applied to the total tax payable or refundable, not separately to each minor head; separate head amounts must be adjusted so their aggregate equals the rounded total. Assessment forms show unrounded heads, while demand registers and notices reflect rounded totals. Tax deduction certificates and subdivided certificates should record the actual tax deducted and need not re-round subdivided figures.

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