Surcharge on income-tax increases liability and applies to tax, withholding, collection and advance tax across specified regimes. Income-tax for the assessment year starting 1 April 2022 is charged at First Schedule rates and increased by a prescribed surcharge, with a further Health and Education Cess on tax plus surcharge. Special computation rules apply where specified chapters or sections of the Income-tax Act govern tax or advance tax. Net agricultural income above the de minimis amount is aggregated for rate computation under Paragraph A, with a notional tax on an increased agricultural income deducted to determine tax on total income. Deduction and collection at source and advance tax are subject to surcharge rules and category-specific provisos.