Updated return filing under notice increases additional income-tax payable by an extra ten per cent. Amends section 140B by providing that where an updated return is filed pursuant to a notice under section 148 within the specified period, the additional income-tax payable under sub-section (3) is increased by a further sum of ten per cent of the aggregate of tax and interest payable, as determined under sub-section (1) or sub-section (2), as the case may be. The inserted provision is stated to operate retrospectively from 1 March 2026.