https://www.taxtmi.com/acts?id=3492 Section 288B requires that any amount payable and any refund due under the Act be rounded to the nearest multiple of ten rupees by first ignoring paise; if the resultant amount is not a multiple of ten, an ending digit of five or more is rounded up to the next multiple of ten, and an ending digit less than five is rounded down to the previous multiple of ten. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 12 Aug 2025 17:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3492 Section 288B requires that any amount payable and any refund due under the Act be rounded to the nearest multiple of ten rupees by first ignoring paise; if the resultant amount is not a multiple of ten, an ending digit of five or more is rounded up to the next multiple of ten, and an ending digit less than five is rounded down to the previous multiple of ten. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3492