The VIth Pay Commission of the Government of India is recommending a fairly complex rounding scenario. If the amount in excess of the last 10 is up to and including 0.99, the amount should be rounded down to the previous 10. All other amounts should be rounded up to the next 10.
Say that you have a pay amount in A2.
Use =MOD(A2,10) to calculate the amount in excess of the last 10.
If that amount is less than or equal to 0.99, then use =INT(A2) to calculate the pay.
Otherwise, use =ROUNDUP(A2,-1) to round up to the next 10.
Note that ROUNDUP requires some special handling. If you are using Excel 2007 or newer, the function will always work. However, in Excel 2003 or earlier, the function might evaluate to a NAME error. In that case, try these simple steps:
1) Open Excel
2) From the Tools menu, choose Add-Ins
3) Make sure the entry for Analysis ToolPak is checkmarked
4) Click OK
5) Re-enter the formula or recalculate the worksheet
Putting all of the formula pieces together yields this formula:
=IF(MOD(A2,10)<=0.99,INT(A2),ROUNDUP(A2,-1))