Updated return compliance requires prior tax, interest, fee, and additional income-tax payment before filing under the income-tax law. Updated return under the income-tax law requires prior payment of tax, interest, fee, and additional income-tax before furnishing the return. The tax payable is computed after considering advance tax, tax deducted or collected at source, specified tax reliefs, foreign tax relief, and eligible tax credits, with further rules for cases where an earlier return has already been filed. The section prescribes graded additional income-tax rates based on the time of filing, includes surcharge and cess in tax computation, and sets out the basis for computing interest and the mechanism for issuance of removal-of-difficulty guidelines.