Rounding off of tax bases and tax.
305. (1) The amount of tax bases computed in accordance with this Code shall be rounded off to the nearest multiple of hundred rupees.
(2) Any amount payable or receivable by the assessee under this Code shall be rounded off to the nearest multiple of ten rupees.
(3) The method of rounding off under sub-section (1) or sub-section (2), shall be such as may be prescribed.
