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    <title>Rounding off of income, value of asset and tax.</title>
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    <description>Rounding off under the Act requires undisclosed foreign income and asset amounts, as computed under the Act, to be rounded to the nearest multiple of one hundred rupees, while any payable or receivable amounts under the Act must be rounded to the nearest multiple of ten rupees; the precise method for applying these rounding rules is to be prescribed.</description>
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      <description>Rounding off under the Act requires undisclosed foreign income and asset amounts, as computed under the Act, to be rounded to the nearest multiple of one hundred rupees, while any payable or receivable amounts under the Act must be rounded to the nearest multiple of ten rupees; the precise method for applying these rounding rules is to be prescribed.</description>
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