https://www.taxtmi.com/acts?id=40534 The amendment clarifies that "tax on total income as determined under sub-section (1) of section 143" does not include additional income-tax payable under the special additional-tax provision or additional tax arising in assessment proceedings, and that "tax on the total income determined under such regular assessment" similarly excludes additional income-tax imposed under the special additional-tax provision, thereby narrowing the taxable base for computing interest on default in advance tax payments. en-us Tue, 01 Feb 2022 16:01:58 +0530 Tue, 01 Feb 2022 16:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40534 The amendment clarifies that "tax on total income as determined under sub-section (1) of section 143" does not include additional income-tax payable under the special additional-tax provision or additional tax arising in assessment proceedings, and that "tax on the total income determined under such regular assessment" similarly excludes additional income-tax imposed under the special additional-tax provision, thereby narrowing the taxable base for computing interest on default in advance tax payments. Act-Rules Bills Tue, 01 Feb 2022 16:01:58 +0530 https://www.taxtmi.com/acts?id=40534