(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).]