Income tax, surcharge, TDS/TCS and advance tax rates and computation rules for the 2026-2027 year, including agricultural income treatment. Clause 3 sets the income-tax, surcharge, withholding, collection and advance tax rates for tax year beginning 1 April 2026 by reference to Parts I B, II and III of the First Schedule. It prescribes aggregation rules for net agricultural income exceeding Rs. 5,000-applying formulae that compute tax on aggregate income less tax on the agricultural component increased by specified sums-and details tabulated surcharge rates tied to classes of persons and income/collection thresholds. A Health and Education Cess of 4% applies to income-tax plus surcharge, subject to specified exemptions and definitions.