Section 91(1) in The Kerala Agricultural Income Tax Act, 1991
(1)The amount of total agricultural income computed in accordance with the fore- going provisions of this Act, shall be rounded off to the nearest ten rupee and, for this purpose and wherever, a rounding of the nearest ten rupees is authorised then, if such part is five rupees or more, it shall be rounded off to the nearest ten or multiples of ten rupees and if such part is less than five rupees, it shall be ignored.
