https://www.taxtmi.com/acts?id=17839 Multi-tiered income-tax and withholding provisions specify progressive slab rates for individuals (with higher basic exemptions for senior and super senior residents), flat rates for co-operatives, firms, local authorities and companies, and special rates for royalties and technical services under historical approved agreements. Categorical TDS rates are prescribed for residents and non-residents across interest, winnings, commissions, royalties, fees and capital gains. Surcharge provisions increase tax where incomes exceed high-income thresholds with caps limiting excess payable. Detailed rules treat various agricultural receipts as if chargeable under specified heads, set industry apportionments, and govern loss set-off and carry-forward. en-us Tue, 14 May 2013 17:52:26 +0530 Fri, 21 Nov 2025 11:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17839 Multi-tiered income-tax and withholding provisions specify progressive slab rates for individuals (with higher basic exemptions for senior and super senior residents), flat rates for co-operatives, firms, local authorities and companies, and special rates for royalties and technical services under historical approved agreements. Categorical TDS rates are prescribed for residents and non-residents across interest, winnings, commissions, royalties, fees and capital gains. Surcharge provisions increase tax where incomes exceed high-income thresholds with caps limiting excess payable. Detailed rules treat various agricultural receipts as if chargeable under specified heads, set industry apportionments, and govern loss set-off and carry-forward. Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 17:52:26 +0530 https://www.taxtmi.com/acts?id=17839