Income-tax rates and surcharge rules across individuals, companies, TDS, and agricultural income computation are prescribed in detail. Prescribes the income-tax rates, surcharge structure, tax deduction at source rates, and advance tax computation framework under the Income-tax Act, 1961 and the Income-tax Act, 2025, with separate slabs for individuals by age category, co-operative societies, firms, local authorities, and companies. The Schedule also sets differential company rates based on domestic or non-domestic status and turnover or receipt thresholds, including special rates for royalty and technical service income and higher rates on other income for non-domestic companies. It further sets out detailed surcharge and marginal relief rules, TDS rates on specified categories of income, and rules for computing net agricultural income, including partial agricultural treatment for tea, rubber, and coffee income and set-off of agricultural losses.