Rounding off of amount of total income, or tax payable or refundable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....come, or tax payable or refundable. 516. The amount of total income computed or any amount payable or refundable under this Act, shall be rounded off to the nearest multiple of ten rupees ignoring ....
TaxTMI