Surcharge on income tax: additional levies and cess apply to specified taxpayers, affecting tax computation and withholding. Section 2 prescribes income tax charging rules and surcharges for the assessment year, designating First Schedule rates and requiring surcharge increases in specified cases. It establishes a computation method for incorporating net agricultural income into tax calculations by aggregating incomes and then deducting tax on a notionally increased agricultural income, applies distinct surcharge rates to domestic and non domestic companies for incomes exceeding thresholds, mandates two educational cesses on tax plus surcharge, and supplies definitions for domestic company, insurance commission and net agricultural income.