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<h1>Income-tax rates and surcharge schedules updated, including TDS rules, advance tax and agricultural income computation.</h1> Consolidates slab-based income-tax rates for individuals (standard, senior, very senior), cooperative societies, firms, local authorities and companies; specifies reduced domestic company rates tied to turnover and concessional treatment for certain historical royalty and technical service receipts. Establishes a detailed surcharge regime tied to income bands and person categories with caps for dividend and capital gains, sets itemised TDS rates by payer/payee status and income type, aligns advance tax and salary deduction rates with these schedules, and prescribes rules for computing net agricultural income including deemed percentages, loss set-off and assessment procedure adaptations.