Pre-filing payment requirement: tax plus accrued interest must be paid before filing returns; unpaid amounts deemed default.

Amendment mandates pre-filing payment of tax together with any interest payable for delayed return filing or advance tax default, and requires proof of such payment with the return. If the amount paid falls short, it shall be first adjusted towards interest and then towards tax. Failure to pay the whole or any part of such tax or interest results in the assessee being deemed in default and all provisions of the Act apply accordingly.

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