Income tax slab rates and surcharge rules for individuals and HUF across assessment years, with cess and rebate limits. Income-tax rates are provided for individuals, HUF, AOP, BOI and artificial juridical persons across multiple assessment years, with separate slab structures for resident individuals below 60 years, senior citizens and super senior citizens. The notes set out surcharge bands for higher incomes, special treatment for dividend income and capital gains, marginal relief, health and education cess, and the limited availability of rebate under section 87A. Earlier years also record the historical changes in slab thresholds, cess and surcharge provisions.