Rates of income-tax: surcharge and education cess apply to tax, deductions and collections, with special thresholds for agricultural income. Rates of income-tax for the relevant assessment year are prescribed and increased by surcharges under the First Schedule. Net agricultural income above a de minimis is taken into account for charging tax by aggregating it with total income, computing tax on the aggregate, computing tax on the agricultural income after adding a basic amount and deducting the latter; elevated basic-exemption equivalents apply to senior resident individuals. Alternate tax regimes and specified sections govern determination where applicable, with surcharge rates and caps varying by taxpayer class and thresholds. Tax, surcharge and prescribed amounts are further increased by two education cesses, subject to limited exclusions, and key terms are defined or linked to the Income-tax Act.