Rates of income tax with surcharge and education cesses create adjusted tax computation and special treatment for agricultural income. Income-tax is charged at First Schedule rates and increased by a prescribed surcharge; where net agricultural income exceeds the threshold it is included only for rate computation by aggregating with total income, computing tax on the aggregate, computing tax on the agricultural income after adding the threshold, and subtracting the latter to determine tax. Special thresholds apply for women and senior residents. Tax for cases under specific Chapters or sections is determined by those provisions with surcharge adjustments; advance tax, TDS and TCS rates follow specified Schedule parts, and two education cesses (two per cent and one per cent) are levied on tax plus surcharge, subject to limited exceptions. Definitions for key terms are provided or cross-referred.