Income tax rates and surcharge framework redefined for taxpayer classes, withholding rules and agricultural income computation applied. The Schedule prescribes tiered income-tax rates and surcharges for individuals, HUFs, firms, co-operatives, local authorities and companies; detailed withholding rates for specified payments and payees; procedural rates for salary deductions and advance tax computations mirroring substantive tables; and comprehensive rules for computing net agricultural income, including treatment by head, special provisions for tea, partners and associations, loss carry-forward and assessment procedure conformity.