Percentage-based liabilities for late tax returns: higher prescribed percentages apply when returns are filed beyond 24 or 36 months. Amendment inserts two clauses into section 140B(3) requiring that, where aggregate of tax and interest is determined under sub-section (1) or (2), a return filed after twenty-four months but before thirty-six months from the end of the relevant assessment year attracts sixty per cent. of that aggregate, and a return filed after thirty-six months but before forty-eight months attracts seventy per cent. of that aggregate.