“increasing adjustment” means any of the following adjustments, namely:-

(a) increasing adjustment of withholding tax;

(b) increasing adjustment as a result of annual re-accounting;

(c) increasing adjustment as result not making the payment through banking channel;

(d) increasing adjustment for goods put to private use;

(e) increasing adjustment following registration;

(f) increasing adjustment because of cancellation of registration;

(g) increasing adjustment because of change in the VAT rate;

¹[(gg) increasing adjustment of less paid VAT at any previous tax period; ]

²[(h) increasing adjustment relating to the payment of interest, penalty, fine, fee, arrear tax etc; or ]

(i) such other increasing adjustment as may be prescribed;