https://www.taxtmi.com/acts?id=47370 The First Schedule prescribes slab-based income-tax rates and category-specific scales for individuals, HUFs, firms, co-operative societies, local authorities and companies; applies specified surcharge adjustments for taxpayers exceeding prescribed income thresholds; sets out withholding (TDS) rates for residents, non-residents and companies across income types including interest, dividends, winnings, royalties and fees for technical services; aligns procedural computations and advance tax with these rates; and provides detailed rules for computing net agricultural income, including classification, loss set-off and assessment powers. en-us Sat, 11 Jan 2025 12:36:44 +0530 Fri, 28 Mar 2025 12:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47370 The First Schedule prescribes slab-based income-tax rates and category-specific scales for individuals, HUFs, firms, co-operative societies, local authorities and companies; applies specified surcharge adjustments for taxpayers exceeding prescribed income thresholds; sets out withholding (TDS) rates for residents, non-residents and companies across income types including interest, dividends, winnings, royalties and fees for technical services; aligns procedural computations and advance tax with these rates; and provides detailed rules for computing net agricultural income, including classification, loss set-off and assessment powers. Act-Rules F. Acts / Amendment Acts Sat, 11 Jan 2025 12:36:44 +0530 https://www.taxtmi.com/acts?id=47370