Tax on updated return.

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.... of additional income-tax computed as per sub-section (5), before furnishing the return; and (c) the return shall be accompanied by proof of payment of such tax, additional income-tax, interest and fee. (2) The amounts referred to in sub-section (1) shall be,- (a) the amount of tax, if any, already paid as advance tax; (b) any tax deducted or collected at source; (c) any relief of tax claimed under section 157; (d) any relief of tax or deduction of tax claimed under section 159(1) or 160 on account of tax paid in a country outside India; (e) any relief of tax claimed under section 159(2) on account of tax paid in any specified territory outside India referred to in that section; and ....

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....the earlier return; (c) any relief of tax or deduction of tax claimed under section 159(1) or 160 on account of tax paid in a country outside India on such income which has not been included in the earlier return; (d) any relief of tax claimed under section 159(2) on account of tax paid in any specified territory outside India referred to in that section on such income which has not been included in the earlier return; and (e) any tax credit claimed, to be set off as per the provisions of section 206(13), which has not been claimed in the earlier return. (5) For the purposes of sub-sections (1) and (3), the additional income-tax payable at the time of furnishing the return under section 263(6) shall be equal to....

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....e under section 424 shall be computed on an amount equal to the assessed tax where, "assessed tax" means the tax on the total income as declared in the return to be furnished under section 263(6),- (a) after taking into account,- (i) the amount of relief or tax referred to in section 266(1), the credit for which has been claimed in the earlier return, if any; (ii) tax deducted or collected at source, as per the provisions of Chapter XIX-B, on any income which is subject to such deduction or collection and which is taken into account in computing such total income, which has not been included in the earlier return; (iii) any relief of tax or deduction of tax claimed under section 159(1) or 160 on account o....