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    <title>Tax on updated return.</title>
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    <description>Where an assessee furnishes an updated return under section 263(6) and tax is payable, the assessee must pay the tax, interest and fee for delay together with an additional income-tax at filing and submit proof of payment; computations must account for advance tax, tax deducted or collected at source, foreign tax reliefs and tax credits, and when an earlier return exists adjustments reflect amounts included or omitted in that earlier return and any refund issued.</description>
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      <description>Where an assessee furnishes an updated return under section 263(6) and tax is payable, the assessee must pay the tax, interest and fee for delay together with an additional income-tax at filing and submit proof of payment; computations must account for advance tax, tax deducted or collected at source, foreign tax reliefs and tax credits, and when an earlier return exists adjustments reflect amounts included or omitted in that earlier return and any refund issued.</description>
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