It’s tempting to say “are”, as people in America are not used to rupees. For American money, it would be better to say “$50 is given to him” — this is notional agreement. We’re not talking about fifty bills / notes, each worth a dollar; we’re talking about one fifty-dollar bill, a check for $50, a bank transfer for the sum, etc. In real life, we like to make the human being the subject, so we would actually say “He was given $50”.

are

Neither. He was given fifty rupees. Or He is given fifty rupees every day.

Are given to him Were given to him.

Fifty rupees *are* given to him. *Is* would be appropriate for a singular,but since since “rupees” is plural(more then one) *are* is correct.