Surcharge on income-tax applies progressively across taxpayer classes, increasing liability for higher income brackets. Income-tax for the assessment year beginning 1 April 2020 is charged at First Schedule rates and increased by applicable surcharges that vary by taxpayer class and income source; net agricultural income above the statutory de minimis is aggregated with total income solely for rate computation using a specified aggregation-and-subtraction method, advance tax and withholding/collection obligations follow prescribed rates with graduated surcharges and specified caps, and a Health and Education Cess is applied on tax plus surcharge; key definitions for application are included.