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    <title>First Schedule</title>
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    <description>Comprehensive schedule prescribing income tax slabs and rates for individuals, HUFs, firms, cooperatives, local authorities, LIC and companies with prescribed surcharges; withholding tax rates for specified payments distinguishing resident/non resident and domestic/non domestic payees; rates for computing tax, salary deductions and advance tax; and detailed rules for computing net agricultural income including classification by income head, analogue application of specified Income tax Act provisions, treatment of tea income, partner/member shares, set off/carry forward of agricultural losses, deduction of state agricultural taxes, and assessing officer powers.</description>
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    <pubDate>Thu, 19 Dec 2024 17:12:49 +0530</pubDate>
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      <pubDate>Thu, 19 Dec 2024 17:12:49 +0530</pubDate>
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