Income-tax rates and surcharge framework updated, with education cesses and specific treatment for agricultural income and withholding.

Clause 2 sets income-tax rates for assessment year 2009-2010 and prescribes corresponding rates for deduction at source, advance tax computation, withholding on salaries and special-case charging. It prescribes aggregation and separate computation rules for net agricultural income when thresholds are exceeded, mandates surcharge application in specified cases and applies two education cesses on tax plus surcharge for cases under Part III, while defining key terms such as "domestic company" and "net agricultural income."

---

---

---