https://www.taxtmi.com/acts?id=53122 The Bill inserts sub-section (3A) into section 140B to provide that where an updated return is filed in pursuance of a notice under section 148 within the period specified in the notice, the additional income-tax payable under sub-section (3) shall be increased by a further ten per cent. of the aggregate of tax and interest payable; the amendment is retrospective to 1 March 2026. en-us Sun, 01 Feb 2026 15:03:36 +0530 Sun, 01 Feb 2026 15:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53122 The Bill inserts sub-section (3A) into section 140B to provide that where an updated return is filed in pursuance of a notice under section 148 within the period specified in the notice, the additional income-tax payable under sub-section (3) shall be increased by a further ten per cent. of the aggregate of tax and interest payable; the amendment is retrospective to 1 March 2026. Act-Rules Bills Sun, 01 Feb 2026 15:03:36 +0530 https://www.taxtmi.com/acts?id=53122