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    <title>Amendment of section 140A.</title>
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    <description>Amendment requires that a fee for delay in furnishing a return of income be treated as part of self-assessment liability and that amounts paid be adjusted first towards the fee and thereafter towards interest and tax; references in the subsection are amended to reflect &quot;interest or fee&quot; alongside tax.</description>
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      <description>Amendment requires that a fee for delay in furnishing a return of income be treated as part of self-assessment liability and that amounts paid be adjusted first towards the fee and thereafter towards interest and tax; references in the subsection are amended to reflect &quot;interest or fee&quot; alongside tax.</description>
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