https://www.taxtmi.com/acts?id=48677 Prescribes statutory income tax bands for individuals, HUFs, firms, local authorities and companies with surcharge rules; sets rates for deduction of tax at source by nature of receipt for residents, non residents and companies, including higher fallback withholding for non residents; provides adjusted rates for interim calculations and advance tax; and details rules for computing net agricultural income by recharacterising agricultural receipts under relevant heads, specifying loss set off, carry forward from specified prior years, special treatment for tea income, deduction of state agricultural taxes, and procedural powers for assessment. en-us Thu, 13 Feb 2025 12:08:40 +0530 Thu, 13 Feb 2025 12:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48677 Prescribes statutory income tax bands for individuals, HUFs, firms, local authorities and companies with surcharge rules; sets rates for deduction of tax at source by nature of receipt for residents, non residents and companies, including higher fallback withholding for non residents; provides adjusted rates for interim calculations and advance tax; and details rules for computing net agricultural income by recharacterising agricultural receipts under relevant heads, specifying loss set off, carry forward from specified prior years, special treatment for tea income, deduction of state agricultural taxes, and procedural powers for assessment. Act-Rules F. Acts / Amendment Acts Thu, 13 Feb 2025 12:08:40 +0530 https://www.taxtmi.com/acts?id=48677