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<h1>Income-tax Act Section 140B amended: Advance tax shortfall phrase removed, 'if any' added in sub-section (4).</h1> Section 140B of the Income-tax Act has been amended by the Finance Act, 2023, effective from April 1, 2022. The amendment involves two changes: first, the removal of the phrase concerning shortfalls in advance tax payments from the assessed tax in the opening portion of sub-section (4); second, the insertion of the phrase ', if any' after 'earlier return' in clause (a), sub-clause (i). These changes are deemed to have been in effect since the specified date.