12[Rounding off of income.
288A. 13[The amount of total income] computed in accordance with the foregoing
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; and the amount so rounded off shall be deemed to be
the total income of the assessee for the purposes of this Act.]
14[***]
