Income tax rates and surcharge structure set for different assessee categories, plus TDS rates and agricultural income rules. The Schedule prescribes category specific income tax rates and surcharges for individuals, HUFs, firms, co operative societies, local authorities and ... Summary
Income tax rates and surcharge structure set for different assessee categories, plus TDS rates and agricultural income rules.
The Schedule prescribes category specific income tax rates and surcharges for individuals, HUFs, firms, co operative societies, local authorities and companies; detailed TDS rates for residents, non residents and companies on various receipts; and comprehensive rules for computing net agricultural income, including allowable deductions, partner/member allocation, loss carry forward and assessment procedures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.