Tax on updated returns now attracts scaled additional tax percentages and an extra 10% when filed after a post assessment notice. Amendments align tax-credit set-off references with the revised credit framework and prescribe scaled additional income-tax on updated returns: 25%, 50%, 60% and 70% of the aggregate of tax and interest for updated returns filed in successive one-year bands up to forty-eight months after the end of the assessment year, and an additional 10% increase where the updated return is filed in response to a post-assessment notice within the notice period.