Amendment of Section 209

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.... be computed as follows :-", 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 rel....

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.... (ii) if the total income of the previous year on the basis 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....

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....t previous year in respect of which the Hindu undivided family has been assessed by way of regular assessment forms the basis of computation of advance tax, if the total income of any member of the family for the assessment year relevant to such latest previous year exceeds the maximum amount not chargeable to income-tax in his case; (b) in a case where the total income of the previous ye....