Income-tax rates and surcharge framework set for person categories; TDS, advance-tax and withholding rules prescribed. The schedule establishes bracketed income-tax rates, targeted reductions and tax-free thresholds for varied taxpayer classes, prescribes layered surcharges computed on differences between tax on income components and benchmark incomes with a final special surcharge on aggregate tax and surcharges, and sets specific withholding (TDS) rates and advance-tax rules distinguishing residents, non-residents, domestic and foreign companies and particular income sources such as dividends, royalties and technical fees.