Rule 86 B -Income tax conditions

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Rule 86 B ke liye, Income tax kisi ek saal ka dekhna hai ya dono saal 1 lakh se upar pay hona chahiye, aur ye income tax paid hai ya payable means..advance tax, tds, aur I.Tax combine agar 1 lakh ke upar ja raha hai to ..plz explain
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Maintain language decorum.
Your Taxable Income should be more than Rs. 1 lakhs in the preceding "TWO FINANCIAL YEAR."

Matlab agar apne pichle 2 saal pe Rs. 1 lakhs ya usse jayda Income Tax pay kia ho toh apko Rule 86B follow nahi karna parega.
What about tax payable

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