Income-tax rates and surcharges: graduated tax slabs, TDS schedules, and agricultural income computation rules. Prescribes graduated income-tax scales and surcharges for individuals, HUFs, co-operative societies, firms, local authorities and companies; detailed rates for deduction of tax at source on categories such as interest, dividends, winnings, royalties and fees for technical services; separate charging rates for salary-related and advance tax calculations; and rules for computing net agricultural income including classification, partner/member share rules, loss set-off and assessment powers of the Income-tax Officer.