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of <h1>Income Tax Rates and Surcharge Details for 1984 with Provisions for Companies and Agricultural Income.</h1> For the assessment year starting April 1, 1984, income tax is levied at rates specified in Part I of the First Schedule and may include a surcharge for certain cases. Companies making deposits with the Industrial Development Bank of India may reduce their surcharge. Net agricultural income exceeding specific thresholds is considered in tax calculations, with specific provisions for aggregation and surcharge. Tax deductions under various sections of the Income-tax Act are specified, and companies can reduce surcharges by making deposits. Definitions for terms like 'domestic company,' 'industrial company,' and 'net agricultural income' are provided for clarity in application.
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