Income-tax rates and surcharge rules set tiers, withholding obligations, and agricultural income computation requirements. Statutory schedules set tiered income-tax rates and surcharge rules for individuals, HUFs, firms, cooperatives, local authorities and companies, distinguish domestic and non-domestic treatments, and specify special rates for royalties, technical service fees and certain securities. They prescribe withholding (TDS) rates for residents and non-residents across interest, winnings, commissions, dividends, royalties and technical fees, with surcharges where applicable. Detailed rules govern computation of net agricultural income, including allocation to heads of income, partner/member shares, set-off and carry forward of agricultural losses, deductibility of State agricultural taxes, and Assessing Officer procedural powers.