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of <h1>Income Rounding Under Section 288A: Round to Nearest Ten, Ignore Paisa, Round Up From Five</h1> According to section 288A of the Income-tax Law, total income should be rounded to the nearest multiple of ten. Any paisa should be ignored. If the last digit of the amount is five or more, round up to the next multiple of ten. If it is less than five, round down. For example, if the income is Rs. 2,52,844.99, it is rounded to Rs. 2,52,840. If the income is Rs. 2,52,845 or Rs. 2,52,846.01, it is rounded to Rs. 2,52,850.
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