What commands you use to perform the incremental backup?
To full backup I try it and works:

smbclient //host/share  -U user -E -d 1 -c tarmode\ inc -Tc file.tar *

and try it to incremental but dont work

smbclient //host/share  -U user -E -d 1 -c tarmode\ inc -TcN file.tar *

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