Penalty under section 270A barred on income taxed through additional income-tax payment under section 140B(3A). Section 270A is amended to provide that where additional income-tax is paid in accordance with section 140B(3A), the income on which such tax is paid shall not form the basis for imposition of penalty under section 270A. The insertion is deemed to have been made with effect from 1 March 2026 and creates an express non-application rule for penalty proceedings in respect of that income.