Updated return tax liability requires advance adjustment, additional income-tax, and payment of interest and fee before filing. Provides the mechanism for payment of tax on an updated return filed under section 139(8A) of the Income-tax Act. Where no earlier return has been filed, the assessee must pay tax, interest and fee after adjusting advance tax, tax deducted or collected at source, specified reliefs and available tax credits, together with additional income-tax computed on the aggregate tax and interest before furnishing the return. Where an earlier return has been filed, the updated return is to be made after giving credit for amounts already claimed or collected in the earlier return, after adjusting any refund issued, and after reducing interest already paid in that return.