Income tax liability below rs 100

Hi Girish,

The sec 288A of Income Tax Act explains of rounding off function means that if the amount is less than 5 the same shall be rounded off to 0 however more than 5 the same shall be rounded off to 10, thus there is no provision of not paying if amount is less than 100,

However if you receive a intimation under CPC and there is a demand which is less than Rs.100 you need not to pay that amount.