Section 79: Rounding off of income, value of asset and tax.

(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 hundred rupees.

(2) Any amount payable or receivable by the assessee under this Act 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.