Income-tax rates and surcharge structure updated, covering agricultural income aggregation, TDS/TCS, advance tax and cess. Specifies income-tax rates for assessment year beginning 1 April 2022 and prescribes surcharge and Health and Education Cess mechanics. Provides aggregation and three-step computation where net agricultural income exceeds a threshold, with higher threshold amounts for resident seniors. Aligns tax computation with special Chapters/sections where applicable, prescribes surcharge rates and caps for different taxpayer classes and income categories, and sets rates and surcharge treatment for TDS, TCS and advance tax; definitions and cross-references to the First Schedule determine detailed rates and thresholds.