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    <title>First Schedule</title>
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    <description>Prescribes graded income tax schedules and specified surcharges for individuals, HUFs, co operative societies, registered firms (including professional firms), local authorities and companies; details withholding tax rates for residents, non residents and companies on interest, dividends, royalties, technical fees and other receipts; and sets procedural rates for salary deductions, advance tax computation and advance proceedings. Establishes rules for computing net agricultural income by allocating agricultural receipts to prescribed heads, applying specified Income tax Act provisions with modifications, addressing partnerships, loss set off across earlier years, deduction of State agricultural taxes, and assessment procedures.</description>
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    <pubDate>Sat, 28 Dec 2024 12:56:19 +0530</pubDate>
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      <pubDate>Sat, 28 Dec 2024 12:56:19 +0530</pubDate>
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