Income tax surcharge rules: company deposit scheme can reduce or extinguish surcharge; agricultural income aggregated for tax computation. Rates of income tax for the assessment year commencing 1 April 1985 are prescribed and subject to surcharge provisions and special computational rules. Companies may reduce or extinguish surcharge by making specified deposits under a Government notified scheme with the Industrial Development Bank of India. Net agricultural income above a threshold is aggregated with total income for tax charging via an aggregation, increased agricultural income taxation and subtraction method, subject to provisos limiting excesses and surcharge application.