Income-tax rates and surcharges revised for taxpayer classes, with TDS rules and agricultural income computation clarified. The schedule prescribes graduated income-tax rates and surcharge percentages for individuals, HUFs, firms, co-operative societies, local authorities and companies; sets distinct TDS rates and surcharges for residents, non-residents and companies on various income types; provides rates for calculating tax for salaries and advance tax purposes; and establishes detailed rules for computing net agricultural income, including applicable Income-tax Act provisions, special rules for tea growers, partner/member allocations, loss carry-forward/set-off conditions and assessment procedures.