(b)the manner in which and the procedure by which the income shall be arrived at in the case of-(i)income derived in part from agriculture and in part from business;(ii)persons residing outside India;(iii)[ an individual who is liable to be assessed under the provisions of sub-section (2) of section 64;] [ Inserted by Act 42 of 1970, Section 55 (w.e.f. 1.4.1971).]