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<h1>Settlement Commission application thresholds tightened, requiring higher minimum tax disclosure and payment with proof before filing for settlement.</h1> The amendment restricts applications to the Settlement Commission by raising the minimum additional income-tax payable for admissibility: a higher threshold applies where assessment or reassessment follows a search or requisition under section 132/132A, and a lower threshold applies in other cases; in all cases the tax and interest due on the disclosed income must be paid before filing and proof of payment attached.