Income tax u/s 288 a & 288 b

To all of the members of the Caclub of India, I am confused about the Income Tax  calculation for the column Taxable Income and  Tax Payable. As per the Income Tax Act 1961 it appears that the Taxable Income will be Round off  U/s 288 A and the Tax Payable( Tax + Edu Cess) also round off U/s 288 B. Hence my question,  when I calculate the Income Tax, both the section are applicable or only Tax Payable (Tax + Edu cess) will be Round Off U/s 288 B. 

Please guide me about the above question.