Income-tax surcharge and TDS rules: Schedule prescribes graded tax rates, source deduction rates and agricultural income computation. Prescribes comprehensive rates and rules: graded surcharge rates on income-tax for diverse taxpayer classes and companies; specified TDS withholding rates for residents, non-residents and companies on categories such as interest, dividends, royalties, fees and prizes; corresponding rates for calculating or charging income-tax and computing advance tax in special assessment and salary contexts; and detailed rules for computing net agricultural income including classification by income head, application of Income-tax Act provisions by analogy, special tea income treatment, deduction of state agricultural tax, allocation among partners and members, loss set-off and carry-forward limitations, and applicable assessment procedures and officer powers.