Section 4(3)(b) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(b)in a case where an estimate is sent by the person under section 209A or section 212 of the Income- tax Act the total income[ exclusive of capital gains and income referred to in sub- clause (ix) of clause (24) of section 2 and in clause (c) of section 115C] of the Income- tax Act] as estimated by him of the period which would be the previous year for that assessment creased by the net agricultural income, if any, of that estimated by him;