Amendment of Section 209

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....:-", the words, brackets and figures "The amount of advance tax payable by an assessee in the financial year shall, subject to the provisions of sub-sections (2) and (3), be computed as follows :-" shall be substituted; (b) after sub-section (1) as so re-numbered, the following sub-sections shall be inserted, namely :- "(2) Where the Finance Act of the relevant year provides that, in the case ....

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....sis of which tax has been paid by the assessee under section 140A forms the basis of computation of advance tax, the net agricultural income as returned by the assessee in the return of income for the assessment year relevant to that previous year; (b) in cases where an estimate is sent by the assessee under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212....