Any amount payable and the amount of refund due under the Income Tax Act,1961 shall be rounded off to the nearest multiple of..........?

Any amount payable and the amount of refund due under the Income Tax Act,1961 shall be rounded off to the nearest multiple of……….?

Any amount payable and the amount of refund due under the Income Tax Act,1961 shall be rounded off to the nearest multiple of……….?
A . Rs. 10
B . Rs. 1
C . Rs. 100
D . No rounded off is done

Answer: A

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