https://www.taxtmi.com/acts?id=18629 Income-tax rates for the assessment and financial year are prescribed in the First Schedule: Part I for chargeable income, Part II for non-salary TDS rates, and Part III for salary withholding, advance tax and special-case charging. Surcharge rates augment base tax for individuals/HHFs/AOPs, domestic and foreign companies where income or aggregated payments exceed prescribed thresholds, with marginal relief limits. Net agricultural income above a de minimis amount is included for rate application via aggregation and a prescribed subtraction method; education and higher education cesses apply as additional percentage surcharges except on certain domestic resident withholding cases. en-us Fri, 11 Jul 2014 15:13:37 +0530 Fri, 11 Jul 2014 15:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18629 Income-tax rates for the assessment and financial year are prescribed in the First Schedule: Part I for chargeable income, Part II for non-salary TDS rates, and Part III for salary withholding, advance tax and special-case charging. Surcharge rates augment base tax for individuals/HHFs/AOPs, domestic and foreign companies where income or aggregated payments exceed prescribed thresholds, with marginal relief limits. Net agricultural income above a de minimis amount is included for rate application via aggregation and a prescribed subtraction method; education and higher education cesses apply as additional percentage surcharges except on certain domestic resident withholding cases. Act-Rules Bills Fri, 11 Jul 2014 15:13:37 +0530 https://www.taxtmi.com/acts?id=18629