https://www.taxtmi.com/acts?id=31929 The schedule prescribes differentiated income-tax rates and tiered surcharge regimes for individuals (with separate slabs for senior ages), co-operative societies, firms, local authorities and companies, and sets detailed rates for tax deduction at source by income category for residents, non-residents and companies. It aligns salary charging and advance tax computation with those rates, subject to specific exclusions, and establishes detailed rules for computing net agricultural income, including classification of agricultural receipts, special percentage attributions for certain crops, carry forward and set-off of agricultural losses, and application of assessment procedures and powers. en-us Thu, 01 Feb 2018 18:26:05 +0530 Sat, 03 Feb 2018 10:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31929 The schedule prescribes differentiated income-tax rates and tiered surcharge regimes for individuals (with separate slabs for senior ages), co-operative societies, firms, local authorities and companies, and sets detailed rates for tax deduction at source by income category for residents, non-residents and companies. It aligns salary charging and advance tax computation with those rates, subject to specific exclusions, and establishes detailed rules for computing net agricultural income, including classification of agricultural receipts, special percentage attributions for certain crops, carry forward and set-off of agricultural losses, and application of assessment procedures and powers. Act-Rules Bills Thu, 01 Feb 2018 18:26:05 +0530 https://www.taxtmi.com/acts?id=31929