https://www.taxtmi.com/acts?id=52062 The statute directs that computed total income or any amount payable or refundable be rounded to the nearest multiple of ten ignoring paise; if not a multiple of ten the amount is increased to the next higher multiple when the last digit is five or more and reduced to the next lower multiple when the last digit is less than five, and the rounded figure is deemed to be the operative total income or amount payable or refundable. en-us Thu, 14 Aug 2025 18:51:43 +0530 Wed, 20 Aug 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52062 The statute directs that computed total income or any amount payable or refundable be rounded to the nearest multiple of ten ignoring paise; if not a multiple of ten the amount is increased to the next higher multiple when the last digit is five or more and reduced to the next lower multiple when the last digit is less than five, and the rounded figure is deemed to be the operative total income or amount payable or refundable. Act-Rules Income Tax Thu, 14 Aug 2025 18:51:43 +0530 https://www.taxtmi.com/acts?id=52062