Rounding off of income, value of asset and tax.

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..... ounding off of income, value of asset and tax. 79. (1) The amount of undisclosed foreign income and asset computed in accordance with this Act shall be rounded off to the nearest multiple of one h .....

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..... oreign income and asset computed in accordance with this Act shall be rounded off to the nearest multiple of one hundred rupees. It further provides that any amount payable or receivable by the assess .....

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