https://www.taxtmi.com/acts?id=46118 Two provisions require rounding: total income is rounded to the nearest multiple of ten rupees-paise ignored and final digit rounded up at five or more, down if less-and, where present, the adjustment must be made against earned income first; separately, tax, interest, penalty, fines, other sums payable and refunds are rounded to the nearest rupee by treating paise of fifty or more as one rupee and ignoring paise below fifty. en-us Thu, 12 Dec 2024 15:06:27 +0530 Thu, 12 Dec 2024 16:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46118 Two provisions require rounding: total income is rounded to the nearest multiple of ten rupees-paise ignored and final digit rounded up at five or more, down if less-and, where present, the adjustment must be made against earned income first; separately, tax, interest, penalty, fines, other sums payable and refunds are rounded to the nearest rupee by treating paise of fifty or more as one rupee and ignoring paise below fifty. Act-Rules F. Acts / Amendment Acts Thu, 12 Dec 2024 15:06:27 +0530 https://www.taxtmi.com/acts?id=46118