https://www.taxtmi.com/acts?id=40533 Amendment adds returns under sub-section (8A) to the types attracting simple interest under section 234A(1) for late or non-filing, and substitutes Explanation 2 to state that "tax on total income as determined under sub-section (1) of section 143" and tax determined under regular assessment shall exclude additional income-tax payable under section 140B (and any additional income-tax under section 143). en-us Tue, 01 Feb 2022 16:01:46 +0530 Tue, 01 Feb 2022 16:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40533 Amendment adds returns under sub-section (8A) to the types attracting simple interest under section 234A(1) for late or non-filing, and substitutes Explanation 2 to state that "tax on total income as determined under sub-section (1) of section 143" and tax determined under regular assessment shall exclude additional income-tax payable under section 140B (and any additional income-tax under section 143). Act-Rules Bills Tue, 01 Feb 2022 16:01:46 +0530 https://www.taxtmi.com/acts?id=40533