https://www.taxtmi.com/acts?id=41262 The Schedule prescribes statutory income-tax rates for individuals (including age-based resident slabs), co-operative societies, firms, local authorities and companies, and establishes a graduated surcharge regime with caps and provisos limiting surcharge on specified incomes. It sets distinct TDS withholding rates by payee category and income type, imposes surcharge on deducted tax for non-residents and non-domestic companies, aligns salary and advance tax computations with these rates, and provides detailed rules for computing net agricultural income, including special treatments, loss set-off across specified years, and administrative assessment provisions. en-us Wed, 01 Feb 2023 16:11:27 +0530 Sat, 04 Feb 2023 12:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41262 The Schedule prescribes statutory income-tax rates for individuals (including age-based resident slabs), co-operative societies, firms, local authorities and companies, and establishes a graduated surcharge regime with caps and provisos limiting surcharge on specified incomes. It sets distinct TDS withholding rates by payee category and income type, imposes surcharge on deducted tax for non-residents and non-domestic companies, aligns salary and advance tax computations with these rates, and provides detailed rules for computing net agricultural income, including special treatments, loss set-off across specified years, and administrative assessment provisions. Act-Rules Bill Wed, 01 Feb 2023 16:11:27 +0530 https://www.taxtmi.com/acts?id=41262