https://www.taxtmi.com/acts?id=48418 The First Schedule prescribes income tax rates and slab computations for individuals, HUFs, AOPs, firms, societies, local authorities and companies, specifies withholding (TDS) rates by payee and income type with alternative higher of mechanisms for non residents, reiterates surcharge applicability for domestic companies, and sets out detailed rules for computing net agricultural income including classification of agricultural receipts, cross application of Income tax Act provisions, loss set off across specified prior years, deductions for state agricultural taxes and Assessing Officer powers. en-us Fri, 31 Jan 2025 17:58:15 +0530 Fri, 11 Apr 2025 12:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48418 The First Schedule prescribes income tax rates and slab computations for individuals, HUFs, AOPs, firms, societies, local authorities and companies, specifies withholding (TDS) rates by payee and income type with alternative higher of mechanisms for non residents, reiterates surcharge applicability for domestic companies, and sets out detailed rules for computing net agricultural income including classification of agricultural receipts, cross application of Income tax Act provisions, loss set off across specified prior years, deductions for state agricultural taxes and Assessing Officer powers. Act-Rules F. Acts / Amendment Acts Fri, 31 Jan 2025 17:58:15 +0530 https://www.taxtmi.com/acts?id=48418