Income tax rates and surcharge rules govern tax computation and TDS consequences for different taxpayer categories.

Schedules prescribe income tax rates and surcharge rules for individuals, HUFs, AOPs, cooperative societies, firms, local authorities and companies; specify TDS rates for various income categories for residents, non residents and companies; set rates for tax charging, salary deduction and advance tax across individual categories and entities; and establish rules for computation of net agricultural income, allocation percentages for certain products, set off of agricultural losses across prior years, and assessment procedures for agricultural income.

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