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of <h1>New rule requires taxpayers to pay tax, interest, fees and additional income tax before filing updated return under section 263(6)</h1> Clause requires taxpayers to pay tax, interest, fees and a prescribed additional income-tax before filing an updated return under section 263(6), with proof of payment; additional tax rises by delay bands (25%-70%) and is reduced by specified credits, prior payments and interest. The enacted text and the original bill are substantively similar, but differ chiefly in cross-references to tax-credit provisions (specific subclauses versus a consolidated section reference), a temporal two-year sunset on the Board's guideline-making power from 1 April 2026 in the bill, and minor numbering/terminology edits affecting citation and administrative scope.
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