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    <title>Rounding off of tax etc.</title>
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    <description>Every amount of tax, interest, penalty, fine or any other sum payable, and every amount of refund or other sum due, shall be rounded to the nearest rupee; where the paise component is fifty paise or more it shall be increased to one rupee, and where it is less than fifty paise it shall be ignored.</description>
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      <description>Every amount of tax, interest, penalty, fine or any other sum payable, and every amount of refund or other sum due, shall be rounded to the nearest rupee; where the paise component is fifty paise or more it shall be increased to one rupee, and where it is less than fifty paise it shall be ignored.</description>
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