Income-tax rates revised for the assessment year, with surcharge, education cesses, agricultural income adjustment and TDS rules. Clause 2 sets income-tax rates for the assessment year 2013-14 and prescribes surcharge and education cesses. It details the computation method for including net agricultural income-aggregate total and agricultural income, compute tax on aggregate, compute tax on agricultural income increased by a notional exemption, subtract to obtain tax on total income-with higher notional thresholds for elderly residents. Part II fixes TDS rates on non-salary incomes including uniform treatment for certain royalties and fees for technical services and tiered surcharge additions for non-residents and foreign companies. Part III sets TDS on salaries, advance tax computation, surcharge bands, and imposes education cesses, with limited exemptions for domestic payees.