https://www.taxtmi.com/acts?id=3491 The provision requires that the total income computed under the Act be rounded off to the nearest multiple of ten rupees by ignoring paise and then, if the last digit is five or more, increasing to the next multiple of ten, or if less than five, reducing to the prior multiple; the rounded amount is deemed to be the assessee's total income for purposes of the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 12 Aug 2025 17:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3491 The provision requires that the total income computed under the Act be rounded off to the nearest multiple of ten rupees by ignoring paise and then, if the last digit is five or more, increasing to the next multiple of ten, or if less than five, reducing to the prior multiple; the rounded amount is deemed to be the assessee's total income for purposes of the Act. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3491