Income tax rates and surcharge framework prescribing slabs, withholding rates and agricultural income computation rules.

Comprehensive schedule prescribing slabbed income tax rates and a surcharge for various taxpayer categories (individuals, HUF, firms, co operatives, local authorities, companies), detailed rates for tax deduction at source by payee and receipt type, corresponding rates for advance tax and salary deduction contexts, and a set of rules for computation of net agricultural income including classification, application of relevant income tax provisions by analogy, allocation among partners and members, loss set off and carry forward limitations, and procedural assessment powers.

---

---

---