Surcharge on income tax increases liability where prescribed incomes, deductions or collections exceed specified thresholds. Income tax is charged at First Schedule rates subject to rebates and an additional surcharge. Net agricultural income above a de minimis amount is notionally aggregated with total income for rate application and then notionally increased by a fixed exemption to compute the taxable amount, with special threshold substitutions for women and senior citizens. The surcharge applies across specified taxable heads, deductions, collections and advance tax, varying by taxpayer category and subject to special ceilings for certain companies. Two additional levies, the Education Cess and the Secondary and Higher Education Cess, are imposed on tax plus surcharge. Definitions of key terms for the section are provided.