Income-tax rates and withholding rules prescribe category-based tax brackets, TDS rates, surcharge and agricultural income computation. Prescribed income-tax rates and withholding rules allocate specific tax percentages and slabs for individuals (with separate treatment for women and seniors), co-operative societies, firms, local authorities and companies; companies face differentiated rates for domestic and non-domestic income and a surcharge where income exceeds a threshold. Detailed TDS rates apply by payee type and income source-interest, winnings, royalties, fees for technical services, and capital gains-with temporal distinctions for agreements affecting royalties and technical fees. Rules define computation of net agricultural income, specified proportions for certain crops, loss set-off mechanics across prior years, succession limits and application of assessment procedures.