Rounding of tax liability to nearest ten: ignore paisa, round up at five or more, otherwise round down. Rounding of tax payable or refundable requires first ignoring any paisa; thereafter the rupee amount is rounded to the nearest multiple of ten: increase to the next multiple if the last digit is five or more, and decrease to the prior multiple if the last digit is less than five; the resulting amount is deemed the tax payable or refundable.