Surcharge on income tax introduced with tiered application across taxpayer categories and a Health and Education cess added. Section 2 fixes income tax rates for the assessment year beginning 1 April 2025 and prescribes an additional surcharge calculated under detailed, tiered rules varying by taxpayer category and type of income. It provides special computation rules where net agricultural income exceeds a threshold by treating that income as notionally added after the basic exemption for tax and advance tax purposes, sets carve outs for alternative tax regimes and specified incomes, extends surcharge treatment to withholding, deduction and collection provisions and to advance tax, and adds a Health and Education Cess on tax plus surcharge with limited exceptions.