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<h1>Finance Act, 2022: Income Tax Rates Detailed for Individuals, Entities, and Special Provisions for Senior Citizens</h1> The Finance Act, 2022 outlines the income tax rates applicable to individuals, Hindu undivided families, associations, bodies of individuals, and artificial juridical persons. Tax rates vary based on income brackets and age, with special provisions for senior citizens. Surcharges apply to higher income levels, with specific rates for different income ranges. Co-operative societies, firms, local authorities, and companies have distinct tax rates and surcharges. Rules for computing agricultural income and setting off losses are specified. Tax deduction at source rates are detailed for various income types, including interest, winnings, and royalties, with differential rates for residents and non-residents.