98[Rounding off of net wealth.
44C. The amount
of net wealth computed in accordance with the foregoing provisions of this Act
shall be rounded off to the nearest multiple of one hundred rupees and, for
this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount contains a
part of one hundred rupees, then, if such part is fifty rupees or more, the
amount shall be increased to the next higher amount which is a multiple of one
hundred and, if such part is less than fifty rupees, the amount shall be
reduced to the next lower amount which is a multiple of one hundred; and the
amount so rounded off shall be deemed to be the net wealth of the assessee for
the purposes of this Act.]