https://www.taxtmi.com/acts?id=41179 Specification of income-tax rates for the assessment year commencing 1 April 2023, increased by applicable surcharge in the First Schedule and further by a four per cent. Health and Education Cess; provides special aggregation and computation rules for net agricultural income above a threshold with adjusted exemption amounts for senior residents; prescribes surcharge bands, caps and computation methods for various taxpayer categories and special tax regimes; and prescribes rates and surcharge treatment for tax deducted or collected at source and for advance tax, with relevant definitions for application. en-us Wed, 01 Feb 2023 15:23:34 +0530 Wed, 01 Feb 2023 15:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41179 Specification of income-tax rates for the assessment year commencing 1 April 2023, increased by applicable surcharge in the First Schedule and further by a four per cent. Health and Education Cess; provides special aggregation and computation rules for net agricultural income above a threshold with adjusted exemption amounts for senior residents; prescribes surcharge bands, caps and computation methods for various taxpayer categories and special tax regimes; and prescribes rates and surcharge treatment for tax deducted or collected at source and for advance tax, with relevant definitions for application. Act-Rules Bill Wed, 01 Feb 2023 15:23:34 +0530 https://www.taxtmi.com/acts?id=41179