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<h1>Tax Compliance Shift: Mandatory Prepayment and Interest Settlement Under Section 140A Before Income Tax Return Filing</h1> The amendment modifies section 140A of the Income-tax Act, 1961, requiring assessees to pay tax and interest before filing returns. If the payment is insufficient, it will first be applied to interest and then to tax. Failure to pay the full tax or interest will result in the assessee being deemed in default, with all related Act provisions applying accordingly.