Income tax and surcharge framework: tiered taxpayer rates, surcharge on non earned income, and company rebates for specified activities.

The Schedule prescribes tiered income tax and surcharge rules by taxpayer class, including differentiated slabs and caps for individuals, families, firms, companies and local authorities; a surcharge mechanism based on excess non earned income and earned income ceilings; detailed super tax rates with company rebates conditioned on dividend arrangements and primary business activities; tax deduction at source rates for residents and non residents across income heads; and a list of industrial activities/articles qualifying companies for specified rebates.

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