Income tax rates: prescribed scheduling, agricultural income aggregated for rate computation and surcharges applied thereafter. Income-tax for the assessment year beginning 1 April 2003 is charged at rates in the First Schedule, reduced by any Chapter VIII-A rebate and then increased by applicable Union surcharges. Net agricultural income above a threshold is aggregated with total income only for rate computation: tax on the aggregate is computed, tax on the net agricultural income increased by a fixed addition is computed, and the latter is subtracted to determine tax on total income, subject to rebate and surcharge rules. Special surcharge rules apply to incomes and tax mechanisms under specified Chapters and sections, and limited definitions are provided.