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    <title>Rounding off of amount of total income, or tax payable or refundable.</title>
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    <description>The clause requires that computed total income and any amount payable or refundable be rounded after ignoring paise, adjusted to the nearest multiple of ten rupees-rounded up if the final digit is five or more, rounded down if less than five-and the rounded figure shall be deemed to be the assessee&#039;s total income or the amount payable or refundable under the Act.</description>
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      <description>The clause requires that computed total income and any amount payable or refundable be rounded after ignoring paise, adjusted to the nearest multiple of ten rupees-rounded up if the final digit is five or more, rounded down if less than five-and the rounded figure shall be deemed to be the assessee&#039;s total income or the amount payable or refundable under the Act.</description>
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