https://www.taxtmi.com/acts?id=41441 Amendment removes the opening sub section (4) reference to computing interest based on the amount by which advance tax paid falls short of assessed tax, and inserts the qualifier ", if any" after "earlier return" in clause (a)(i), thereby refining the textual basis for adjustment and the conditional reliance on a prior return. en-us Thu, 30 Mar 2023 15:57:40 +0530 Sat, 01 Apr 2023 17:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41441 Amendment removes the opening sub section (4) reference to computing interest based on the amount by which advance tax paid falls short of assessed tax, and inserts the qualifier ", if any" after "earlier return" in clause (a)(i), thereby refining the textual basis for adjustment and the conditional reliance on a prior return. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:57:40 +0530 https://www.taxtmi.com/acts?id=41441