https://www.taxtmi.com/acts?id=47292 The First Schedule prescribes statutory income-tax rates, applicable surcharges and tax-deduction-at-source percentages across taxpayer classes (individuals, HUFs, firms, co-operatives, local authorities and companies), provides separate rates for special computation contexts including salaries and advance tax, and establishes rules for computing net agricultural income-classifying agricultural receipts, applying relevant Income-tax Act heads and sections, detailing set-off and carry-forward of agricultural losses, partner/member share treatment, specified exclusions, and assessment procedures. en-us Fri, 10 Jan 2025 12:17:36 +0530 Fri, 10 Jan 2025 12:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47292 The First Schedule prescribes statutory income-tax rates, applicable surcharges and tax-deduction-at-source percentages across taxpayer classes (individuals, HUFs, firms, co-operatives, local authorities and companies), provides separate rates for special computation contexts including salaries and advance tax, and establishes rules for computing net agricultural income-classifying agricultural receipts, applying relevant Income-tax Act heads and sections, detailing set-off and carry-forward of agricultural losses, partner/member share treatment, specified exclusions, and assessment procedures. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 12:17:36 +0530 https://www.taxtmi.com/acts?id=47292