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of <h1>Finance Act 1991: Income Tax Rates for Individuals, Firms, and Companies; Surcharges for High Incomes; Agricultural Income Rules.</h1> The Finance (No. 2) Act, 1991, outlines income tax rates and rules for various entities, including individuals, Hindu undivided families, firms, co-operative societies, local authorities, and companies. Tax rates vary based on income brackets, with additional surcharges for incomes exceeding Rs. 75,000. Specific provisions apply to domestic and non-domestic companies, with different rates for certain types of income, such as royalties and technical fees. The Act also details rules for computing net agricultural income, including loss set-off provisions and deductions for state-imposed agricultural taxes. The rules ensure the assessment and computation of agricultural income align with the Income-tax Act.
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