Income tax rates and surcharge framework expanded, specifying slab rates, TDS rates and agricultural income computation. Prescribes statutory tax rates and surcharge mechanics across taxpayer categories, lists rates for deduction of tax at source by payer and recipient class for specified income types including interest, dividends, royalties, fees for technical services, winnings and capital gains, and sets rules for charging tax from salaries and computing advance tax. It also provides detailed rules for computation of net agricultural income, including classification rules, special percentage treatments for certain agricultural products, carry forward and set off of agricultural losses, and assessment powers for computing net agricultural income.