Income-tax rate and surcharge framework: computed tax plus surcharge is further increased by an education cess affecting tax, TDS, TCS and advance tax. Income-tax is charged at the rates in the First Schedule subject to rebates, and the computed tax after rebate is increased by surcharges for Union purposes calculated as provided and further increased by an education cess; special computational rules adjust tax or advance tax where net agricultural income exceeds prescribed thresholds by aggregating incomes, recalculating tax on adjusted agricultural income and subtracting to determine tax attributable to total income; withholding, collection and advance tax obligations are similarly adjusted and defined terms for application are specified.