Rounding rule of profit and loss account

This query is : Resolved 

22 October 2023 what is rounding rule of Profit and loss account and balance sheet according to Scheduled III.

23 October 2023 Total Income
Less than one hundred crore rupees
Rounding Off
To the nearest hundreds, thousands, lakhs, millions, or decimals thereof
Total Income
One hundred crore rupees or more
Rounding Off
To the nearest lakhs, millions, crores, or decimals thereof


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