(3)[ Where the Finance Act of the relevant year specifies any separate rate or rates for the purposes of computing advance tax in the case of every Hindu undivided family which has at least one member whose total income of the previous year exceeds the maximum amount not chargeable to income-tax in his case, then, the ] [Inserted by Act 20 of 1974, Section 11 (w.r.e.f. 1.4.1974).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] [shall, for making an order ] [Inserted by Act 20 of 1974, Section 11 (w.r.e.f. 1.4.1974).] [under sub-section (3) or sub-section (4) of section 210] [ Substituted by Act 4 of 1988, Section 77, for " under section 210" (w.e.f. 1.4.1988).] [in the case of any such Hindu undivided family, compute (subject to the provisions of section 164) the advance tax at such rate or rates-(a)in a case where the total income of the latest 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 year ][in respect of which a return of income is furnished by the Hindu undivided family under section 139 or in response to a notice under sub-section (1) of section 142 ] [ Substituted by Act 4 of 1988, Section 77, for " on the basis of which tax has been paid by the Hindu undivided family under section 140-A" (w.e.f. 1.4.1988).] [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 previous year exceeds the maximum amount not chargeable to income-tax in his case.] [Inserted by Act 20 of 1974, Section 11 (w.r.e.f. 1.4.1974).]
