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of <h1>Finance Bill 2022 sets income tax rates, surcharges, and deductions; includes 4% Health and Education Cess.</h1> The Finance Bill, 2022 outlines the income tax rates for the assessment year starting April 1, 2022. It specifies tax rates based on income levels and includes provisions for surcharges, particularly for high-income individuals and entities. The Bill also details the calculation of income tax and advance tax, including deductions at source for various income types. Special provisions apply to senior citizens and those with agricultural income. Additionally, a Health and Education Cess of 4% is imposed on the total tax and surcharge to fund government commitments in healthcare and education.
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