Interest computation under amended section 140A clarified; returns and fringe benefit tax included in interest calculation. Amendment expands cross references in section 140A to cover returns and assessment provisions relating to fringe benefits and prescribes that interest under the delay provision is computed on tax on total income as declared reduced by advance tax and tax deducted or collected at source, while interest relating to fringe benefit tax is computed on tax on the value of declared fringe benefits reduced by advance tax.