https://www.taxtmi.com/acts?id=40749 The First Schedule prescribes statutory income-tax rates and surcharge structures for individuals (with age-based slabs), firms, co-operative societies, local authorities and companies; establishes detailed TDS rates and surcharge rules for residents and non-residents across categories of receipts; and sets rules for computing net agricultural income including classification by income-head, sector-specific deeming percentages, loss set-off/carry-forward mechanics and assessment procedures applied to agricultural income. en-us Mon, 28 Mar 2022 15:07:30 +0530 Sat, 02 Apr 2022 11:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40749 The First Schedule prescribes statutory income-tax rates and surcharge structures for individuals (with age-based slabs), firms, co-operative societies, local authorities and companies; establishes detailed TDS rates and surcharge rules for residents and non-residents across categories of receipts; and sets rules for computing net agricultural income including classification by income-head, sector-specific deeming percentages, loss set-off/carry-forward mechanics and assessment procedures applied to agricultural income. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 15:07:30 +0530 https://www.taxtmi.com/acts?id=40749