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(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.
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