Amendment of section 209

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....ssessee in the financial year shall, subject to the provisions of sub-sections (2) and (3), be computed as follows, namely :- (a) where the calculation is made by the assessee for the purposes of payment of advance tax under sub-section (1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he shall first estimate his current income and income-tax thereon shall be calculate....

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....se may be, the total income in respect of which the regular assessment, referred to in that sub-section has been made, shall be taken and income-tax thereon shall be calculated at the rates in force in the financial year; (d) the income-tax calculated under clause (a) or clause (b) or clause (c) shall, in each case. be reduced by the amount of income-tax which would be deductible at source durin....

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....; (B) for sub-clause (ii), the following sub-clause shall be substituted, namely :- "(ii) if the total income declared by the assessee for the later previous year referred to in sub-section (4) of section 210 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 such later previous year....