15[Rounding off amount payable and refund due.
288B. Any amount payable, and the amount of refund due, under the provisions of
this Act shall be rounded off to the nearest multiple of ten rupees and for
this purpose any part of a rupee consisting of paise shall be ignored and
thereafter if such amount is not a multiple of ten, then, if the last figure in
that amount is five or more, the amount shall be increased to the next higher
amount which is a multiple of ten and if the last figure is less than five, the
amount shall be reduced to the next lower amount which is a multiple of ten.]