(2)[ Where the Finance Act of the relevant year provides that, in the case of any class of assessees, net agricultural income (as defined in that Act) shall be taken into account for the purposes of computing advance tax, then, the net agricultural income to be taken into account in the case of any assessee falling in that class, shall be-(a)in cases ][where the Assessing Officer makes an order under sub-section (3) or sub-section (4) of section 210] [ Substituted by Act 4 of 1988, Section 77, for " where the assessee sends a statement under sub-Section (1) of section 209-A or where the Income-tax Officer makes an order under sub-Section (1) or sub-Section (3) of section 210" (w.e.f. 1.4.1988).],-(i)[ if the total income of the latest previous year in respect of which the assessee has been assessed by way of regular assessment forms the basis of computation of advance tax payable by him, the net agricultural income which has been taken into account for the purposes of charging income-tax for the assessment year relevant to that previous year; or] [Inserted by Act 20 of 1974, Section 11 (w.r.e.f. 1.4.1974).](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;] [ Substituted by Act 4 of 1988, Section 77, for sub-Clause (ii) (w.e.f. 1.4.1988).](b)[ in cases where the advance tax is paid by the assessee on the basis of his estimate of his current income under sub-section (1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, the net agricultural income, as estimated by him, of the period which would be the previous year for the immediately following assessment year.] [ Substituted by Act 4 of 1988, Section 77, for sub-Clause (b) (w.e.f. 1.4.1988).]
