https://www.taxtmi.com/acts?id=19568 Income-tax for assessment year commencing 1 April 2015 is charged at rates in the First Schedule and increased by a surcharge calculated as provided. Special computation rules treat net agricultural income above a small threshold as included after the basic exemption for tax computation, with higher basic exemption equivalents for senior residents. The section prescribes surcharge application and caps for various special regimes, differentiated surcharge rates for withholding, collection and advance tax contexts, and mandates additional education cesses on tax and surcharge with limited exclusions for certain TDS/TCS payments to domestic or resident recipients. en-us Thu, 07 May 2015 12:38:50 +0530 Mon, 08 May 2017 11:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19568 Income-tax for assessment year commencing 1 April 2015 is charged at rates in the First Schedule and increased by a surcharge calculated as provided. Special computation rules treat net agricultural income above a small threshold as included after the basic exemption for tax computation, with higher basic exemption equivalents for senior residents. The section prescribes surcharge application and caps for various special regimes, differentiated surcharge rates for withholding, collection and advance tax contexts, and mandates additional education cesses on tax and surcharge with limited exclusions for certain TDS/TCS payments to domestic or resident recipients. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 12:38:50 +0530 https://www.taxtmi.com/acts?id=19568