Income-tax rates and surcharge apply to taxable income, advance tax, TDS and collections, with an added education cess obligation. Section 2 prescribes income-tax rates for the assessment year beginning 1 April 2004 and requires computed tax, after rebate under Chapter VIII-A, to be increased by a surcharge for the Union as provided in the First Schedule. It establishes special aggregation and subtraction rules for treating net agricultural income when above a threshold, extends the rate and surcharge regime to advance tax, TDS and tax collection provisions, sets differentiated surcharge rates for specified classes of taxpayers and incomes, mandates an additional Education Cess on tax plus surcharge, and supplies definitions for key terms used in the Schedule.