Income-tax rates and surcharges prescribed for multiple taxpayer classes, plus TDS schedules and net agricultural income computation rules. The Schedule prescribes tiered income-tax rates and surcharges for individuals, Hindu undivided families, firms, co-operative societies, local authorities and companies, with special sub-rules for firms deriving majority professional income and ceilings on incremental company taxation; it sets withholding rates for specified payments distinguishing resident and non-resident recipients and domestic and non-domestic companies; it provides rates for calculating tax, deductions and advance tax for particular assessment purposes; and it establishes rules for computing net agricultural income, classification of agricultural receipts, special treatment for tea growers, partnership and association shares, loss set-off sequencing, and deduction of State agricultural taxes.