Income-tax rate structure and deduction-at-source rules updated, covering individual slabs, company rates and agricultural income computation. The Schedule prescribes graduated income-tax slabs for individuals with age- and gender-differentiated thresholds and marginal rates; fixed rates for firms, local authorities and cooperative societies; and distinct company rates including special rates for royalties and technical fees. It establishes surcharge rules for companies above a high-income threshold. It sets specified deduction-at-source rates by payer and payee category for interest, winnings, commissions, royalties, technical fees and capital gains. Rules define computation of net agricultural income, percentage apportionments for tea, rubber and coffee, set-off and carry-forward of agricultural losses, succession limits, and Assessing Officer powers.