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<h1>Income Tax Rates and Surcharges for 2002: Key Provisions and Definitions Under Income-tax Act Explained</h1> For the assessment year starting April 1, 2002, income tax is charged at rates specified in Part I of the First Schedule, with adjustments for rebates and surcharges. Net agricultural income over five thousand rupees is considered for tax calculations if total income exceeds fifty thousand rupees. Specific provisions apply for income taxed under various sections of the Income-tax Act, with additional surcharges for Union purposes. Deductions and collections under specified sections are subject to surcharges. Definitions for terms like 'domestic company' and 'net agricultural income' are provided, with meanings aligned to the Income-tax Act.