Surcharge on income-tax: deposits may reduce surcharge liability for companies; agricultural income aggregated for tax computation. Income-tax for the assessment year beginning 1 April 1984 is charged at First Schedule rates with surcharges as specified; companies may reduce or extinguish surcharge by making prescribed deposits with the Industrial Development Bank of India. Net agricultural income above a de minimis amount is accounted for by aggregating it with total income to compute tax on the aggregate, computing tax on the agricultural income after prescribed additions, subtracting the latter from the former, and then applying a prescribed surcharge to the residual. Specified Chapters and sections govern alternative rate applications, and withholding and advance-tax computations follow Parts II and III of the First Schedule.