Yes, Section 288A deals with the rounging off of total income for computing tax liability.
As per this section, total income of assessee shall be rounded off to the nearest multiple of 10.
It means that if you have to total income of Rs. 350746 then your total income shall be taken as 350750(46 nearest to 50). Further, if you have 350742, your total income shall be reduced to 350740.
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