(4)where the total income exceeds Rs. 22, 000 plus 40 per cent. Rs. 1, 20, 000 of the amount by which the total income exceeds Rs. 1, 20, 000. Sub- Paragraph II In the case of every Hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of April, 1996 exceeds Rs. 40, 000,- Rates of income- tax
