Section 15(1) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(1)The amount of the current income, correct income and compulsory deposit 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.Explanation.- In this sub- section," current income" and" correct income" have the meanings respectively assigned to them in sub- section (3) of section 4 and sub- section (2) of section 6.
