Computation of tax for interest calculation excludes additional income-tax from specified assessments, clarifying scope for delayed payment interest.

Amendment inserts a cross reference into the interest provision and substitutes the explanatory clause to clarify that tax on total income as determined under the regular assessment mechanism does not include additional income tax payable under specified additional assessment or adjustment provisions, and that tax on total income determined under regular assessment excludes additional income tax arising under special assessment adjustments.

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