Tax u/s 140B

This discussion concerns Section 140B of the tax act, specifically regarding the calculation of tax payable for AY 2020-21. The user points out a discrepancy where the department's utility adds claimed refunds (whether issued or not) to the tax payable, along with a 50% additional tax. This is perceived as contrary to the Act's intent, especially when read in conjunction with Section 139(8A) concerning updated returns.