Updated return under income tax law: filing limits, eligibility restrictions, and additional tax computation under the prescribed framework. Updated return under section 139(8A) may be filed by any person within the prescribed time limit, subject to exclusions where tax liability is reduced, refund is increased, or statutory restrictions apply. The updated return must be accompanied by proof of payment of tax, interest, fee, and additional tax under section 140B. Section 140B governs computation of tax, credits, refunds, interest, and staged additional income-tax, with a further increment where the return is filed pursuant to a notice under section 148.