Steps  96^{2}  
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 deficiency from that number  In this case, 96  4 = 92 

4.  Setup as many Zeroes, as the Base  In this case, 100 has two Zeroes. So, we get 9200 

5.  Square the Deficiency, and add to get the answer  In this case, 4^{2} = 16 And, 9200 + 16 = 9216, which is the answer! 
The Base is 100 and, the Deficiency is: 100  103 = 3 = 3 And, 3^{2} = 9 Also, 103  3 = 103 + 3 = 106 And, 10600 + 9 = 10609, which is the answer! 
Clearly, the Deficiency is 9 And, 9^{2} = 81 Also, 991  9 = 982 And, 982,000 + 81 = 982,081 Thus, 991^{2} = 982,081 
Clearly, the Deficiency is 6 And, 6^{2} = 36 Also, 10006  6 = 10006 + 6 = 10012 And, 10012,0000 + 36 = 10012,0036 Thus, 10006^{2} = 100,120,036 
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^{2} = (a  b)^{2} = a^{2}  2ab + b^{2} = a (a  2b) + b^{2} But, N = a  b. So, substituting a = N + b N^{2} = a ([N + b]  2b) + b^{2} = a (N  b) + b^{2} This is exactly what this Upasūtra makes us do. 
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