Income-tax rates and withholding rules establish bands, surcharges, and agricultural income computation rules for taxpayers. The First Schedule to the Finance Act, 1994 prescribes income-tax rates, surcharge mechanics, and taxpayer class distinctions for individuals, HUFs, associations, cooperatives, firms, local authorities and companies; sets rates and methods for tax deduction at source by payer and income type (interest, dividends, winnings, royalties, technical fees, capital gains, other income); provides Part III rates for salary withholding and advance tax computation; and establishes detailed rules for computing net agricultural income, including classification of agricultural receipts, application of Income tax Act provisions by analogy, rules for loss set off and limitations, and Assessing Officer powers.