(i) the total income and the net agricultural income shall e aggregated and the amount of income- tax or" advance tax" shall be determined in respect of the aggregate income at the rates specified in the said Paragraph A as if such aggregate income were the total income;

(ii) the net agricultural income shall be increased by a sum of forty thousand rupees, and the amount of income- tax or" advance tax" shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A as if the net agricultural income as so increased were the total income;

(iii) the amount of income- tax or" advance tax" determined in accordance with subclause (i) shall be reduced by the amount of income- tax or, as the case may be," advance tax" determined in accordance with sub- clause (ii) and the sum so arrived at shall be the income- tax or, as the case may be," advance tax" in respect of the total income.