(1) An assessee- (a) other than a company or a registered firm whose total income (excluding income to which section 27, section 80B, section 80C or section 80CC or sub-sections (1) and (2) of section 50 applies) for the latest assessment year in respect of which the tax payable by him has been determined under sections 59, 59A, 60, 62, 63 o...