Interest for defaults in furnishing return extended to an additional return category; tax base clarified to exclude additional income-tax.

Amendment adds returns under sub-section (8A) to the types attracting simple interest under section 234A(1) for late or non-filing, and substitutes Explanation 2 to state that "tax on total income as determined under sub-section (1) of section 143" and tax determined under regular assessment shall exclude additional income-tax payable under section 140B (and any additional income-tax under section 143).

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