Clarification regarding advance tax while filing Updated Return

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Full Text of the Document

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....s up to two years from the end of the relevant assessment year subject to fulfilment of certain conditions as well as payment of additional tax. For the determination of the amount of additional tax on such updated return section 140B was inserted in the Act. 2. The sub-section (4) of the section 140B of the Act provides for the computation of interest under section 234B of the Act on the tax on ....