Surcharge on income-tax increases calculated tax, withholding and advance tax and alters treatment of agricultural income. Section 2 charges income-tax for the relevant assessment year at rates in the First Schedule and requires computed tax, tax deducted or collected at source, and advance tax to be increased by prescribed surcharges after allowance of the rebate under Chapter VIII A; where special chapters or sections of the Income tax Act apply, tax is to be determined with reference to those provisions and the rates/surcharge rules here. It prescribes a specific aggregation and subtraction method to include net agricultural income for charging tax on total income and contains definitions of key terms such as domestic company and net agricultural income.