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    <description>Clause 2 prescribes income-tax rates for the assessment year commencing April 2019 and the rates for TDS, TCS and advance tax for financial year 2019-2020 as set out in Parts I-III of the First Schedule; taxes computed under those rates are increased by category-specific surcharges calculated as provided and further increased by a defined Health and Education Cess. The clause sets special aggregation and adjustment rules for taking net agricultural income into account for charging tax, provides that special Chapters or sections govern tax computation where applicable, and defines key terms for the section.</description>
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