Surcharge on income-tax increases computed tax by percentage for specified taxpayer classes and income categories under Finance Act provisions. The Schedule prescribes progressive income tax rates and a surcharge for specified taxpayer classes (individuals, HUFs, firms, co-operative societies, registered firms, local authorities and companies), details rates for deduction of tax at source by income type and residency, reiterates computation and advance tax rates where special rules apply, and establishes rules for computing net agricultural income including classification of agricultural receipts, loss set off across assessment years, and procedural powers for income tax officers.