https://www.taxtmi.com/acts?id=53843 Section 267 is amended to expand the references to tax credits claimed to be set off under sections 206(2)(e) to (h) and 206(3) and (4), including credits not claimed in an earlier return. The amendment also revises the additional income-tax payable on updated returns under section 263(6), setting graduated rates based on the time of filing and adding a further 10% where the return is filed in response to a notice under section 280. en-us Tue, 31 Mar 2026 15:40:31 +0530 Tue, 31 Mar 2026 15:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53843 Section 267 is amended to expand the references to tax credits claimed to be set off under sections 206(2)(e) to (h) and 206(3) and (4), including credits not claimed in an earlier return. The amendment also revises the additional income-tax payable on updated returns under section 263(6), setting graduated rates based on the time of filing and adding a further 10% where the return is filed in response to a notice under section 280. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:40:31 +0530 https://www.taxtmi.com/acts?id=53843