Steps  96^{3}  
1.  Consider the nearest power of 10 as the Base  In this case, the Base, closest to 96, is 100.  
2.  Find the deficiency, and represent as Rekhank for negative deficiency.  In this case, the Deficiency = 100  96 = 4 

3.  Subtract the twice the deficiency from that number  In this case, 96  (2 × 4) = 88 

4.  Setup twice of as many Zeroes, as the Base  In this case, 100 has two Zeroes. So, we get 88,0000 

5.  Multiply thrice the Deficiency, with the Deficiency  and setup as many Zeroes as the Base.  In this case, (3 × 4) × 4 = 12 × 4 = 48 And setup with two Zeroes, we get 4800 

6.  Cube the Deficiency, and subtract from the sum previous numbers to get the answer.  In this case, 4^{3} = 64 And, 88,00,00 + 48,00  64 = 884736, which is the answer! 
The Base is 100 and, the Deficiency is: 100  103 = 3 = 3 And, 3^{3} = 27 Also, (3 × 3) × 3 = 27 Now, 103  (2 × 3) = 103 + 6 = 109 Also, 109,00,00 + 2700 = 1092700 And, 1092700  27 = 1092700 + 27 = 1092727, which is the answer! 
Clearly, the Deficiency is 9 And, 9^{3} = 729 Also, (3 × 9) × 9 = 243 Now, 991  (2 × 9) = 991  18 = 973 Also, 973,000,000 + 243,000 = 973,243,000 And, 973,243,000  729 = 973242271 Thus, 991^{3} = 973,242,271 
Clearly, the Deficiency is 6 And, 6^{3} = 216 Also, (3 × 6) × 6 = 108 Now, 10006  (2 × 6) = 10006 + 12 = 10018 Also, 10018,0000,0000 + 108,0000 = 10018,0108,0000 And, 10018,0108,0000  216 = 10018,0108,0000 + 216 = 10018,0108,0216 Thus, 10006^{3} = 1,001,801,080,216 
Assuming N is a number close (and less) to a power of 10, then N = a  b 'a' being the power of 10, and 'b' being the Deficiency Now, N^{3} = (a  b)^{3} = a^{3}  3a^{2}b + 3ab^{2}  b^{3} = a^{3}  a^{2}b  2a^{2}b + 3ab^{2}  b^{3} = a^{2}(a  b  2b) + a(3b × b) + b^{3} But, N = a  b. So, substituting a = N + b N^{3} = a^{2}(N + b  b  2b) + a(3b × b) + b^{3} = a^{2}(N  2b) + a(3b × b) + b^{3} This is exactly what this Upasūtra makes us do. 
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