Income tax rates and surcharge structure updated, with prescribed withholding rates and agricultural income computation rules. The Schedule prescribes slab-based income-tax rates for individuals (including age-based resident categories), flat or tiered rates for co-operative societies, firms, local authorities and companies, and detailed withholding (TDS) rates for varied income types and payer/payee classes. It establishes surcharge bands and caps for high-income taxpayers and payees, aligns advance tax and salary withholding rates with these provisions, and sets rules for computation and set-off of net agricultural income, including deemed treatments, special crop percentages and loss carry-forward mechanics.