Surcharge on income tax: rates fixed and surcharge added where prescribed, with special treatment for agricultural income. Section 2 prescribes that income tax for the assessment year commencing 1 April 1994 be charged at First Schedule rates and, where applicable, increased by a surcharge; it sets a mechanical aggregation and subtraction method for including net agricultural income in tax computation when it exceeds prescribed thresholds, prescribes surcharge additions for high total income and specified special rate provisions, governs withholding/collection and advance tax calculations with surcharge adjustments for domestic companies and enumerates key definitions for the rate and surcharge regime.