https://www.taxtmi.com/acts?id=19855 Amounts of undisclosed foreign income, value of assets and any payable or receivable sums must be rounded to the nearest prescribed multiple of one hundred rupees or ten rupees, and paise equal to or above fifty are increased to one rupee while paise below fifty are ignored. en-us Fri, 03 Jul 2015 17:27:23 +0530 Tue, 25 Nov 2025 12:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19855 Amounts of undisclosed foreign income, value of assets and any payable or receivable sums must be rounded to the nearest prescribed multiple of one hundred rupees or ten rupees, and paise equal to or above fifty are increased to one rupee while paise below fifty are ignored. Act-Rules Direct Taxes Fri, 03 Jul 2015 17:27:23 +0530 https://www.taxtmi.com/acts?id=19855