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of <h1>Tax returns requiring payment must include full tax, fees, and interest paid with proof before filing; shortfalls applied fees?interest?tax</h1> Where a return required under specified sections shows tax payable, the taxpayer must pay that tax plus any interest and fees for delays or defaults before filing and attach proof of payment. Payments, TDS/TCS, foreign-tax reliefs, specified tax credits and related amounts are to be taken into account. Shortfalls are applied first to fees, then interest, then tax. Interest under the relevant provisions is computed after reducing declared income tax by prescribed credits and reliefs; another interest provision applies to assessed tax or shortfall in advance tax, with 'assessed tax' similarly defined. Payments made under self-assessment are treated as payments toward later assessments; failure to pay renders the taxpayer in default and subject to all applicable consequences.
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