Advance tax computation amended: include net agricultural income where specified and apply separate rates for HUFs when member exceeds exemption. Amendment adds rules requiring inclusion of net agricultural income in advance tax computation for classes specified by the Finance Act, using either the net agricultural income recorded in the latest assessment or return where tax was paid under self assessment, or the assessee's estimate when an estimate is submitted. It also requires computation of advance tax for certain Hindu undivided families at separate rates specified by the Finance Act where any member's income exceeds the basic exemption, applying the same assessment or estimate bases and subject to aggregation provisions.