Income-tax surcharge framework: prescribed surcharge bands and a health and education cess apply to taxable incomes. Section 2 sets income-tax charging for the relevant assessment year using First Schedule rates, prescribes treatment of net agricultural income by aggregating it for rate application and then excluding a notional taxed portion, specifies surcharge bands and limits for various taxpayer categories and special chapters/sections, requires surcharge additions to TDS/TCS and advance tax in prescribed cases, and mandates a further 4% Health and Education Cess on tax plus surcharge; key definitions (including domestic company and net agricultural income) are provided and other terms adopt meanings from the Income-tax Act.