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    <description>Rates of income-tax for the assessment year commencing 1 April 2010 are set by reference to the First Schedule and are subject to surcharges and education cesses; net agricultural income above the prescribed threshold is incorporated for tax computation only by an aggregation-and-subtraction method with amended base amounts for resident women and senior residents; specified incomes and special chapter/section computations attract differentiated surcharge treatments for domestic and non-domestic companies, and withholding, collection and advance tax obligations are to be computed and increased by the prescribed surcharges and cesses, subject to limited exceptions.</description>
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