https://www.taxtmi.com/acts?id=47392 Section 2 charges income-tax for the relevant assessment year at rates in the First Schedule and requires computed tax, tax deducted or collected at source, and advance tax to be increased by prescribed surcharges after allowance of the rebate under Chapter VIII A; where special chapters or sections of the Income tax Act apply, tax is to be determined with reference to those provisions and the rates/surcharge rules here. It prescribes a specific aggregation and subtraction method to include net agricultural income for charging tax on total income and contains definitions of key terms such as domestic company and net agricultural income. en-us Mon, 13 Jan 2025 13:17:02 +0530 Mon, 27 Jan 2025 16:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47392 Section 2 charges income-tax for the relevant assessment year at rates in the First Schedule and requires computed tax, tax deducted or collected at source, and advance tax to be increased by prescribed surcharges after allowance of the rebate under Chapter VIII A; where special chapters or sections of the Income tax Act apply, tax is to be determined with reference to those provisions and the rates/surcharge rules here. It prescribes a specific aggregation and subtraction method to include net agricultural income for charging tax on total income and contains definitions of key terms such as domestic company and net agricultural income. Act-Rules F. Acts / Amendment Acts Mon, 13 Jan 2025 13:17:02 +0530 https://www.taxtmi.com/acts?id=47392