https://www.taxtmi.com/acts?id=49631 Income-tax for the assessment year beginning 1 April 2000 is charged at rates in the First Schedule and, after reduction by the Chapter VIII-A rebate, increased by surcharges as provided in the Schedule. Net agricultural income above a de minimis amount is aggregated with total income for rate application using a prescribed three-step computation, subject to surcharge. Special rules govern tax determination where specific Chapters or sections apply, and withholding, collection and advance-tax rates are set out with prescribed surcharge additions; key definitions for domestic company, insurance commission and net agricultural income are provided. en-us Mon, 24 Feb 2025 14:38:56 +0530 Mon, 24 Feb 2025 14:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49631 Income-tax for the assessment year beginning 1 April 2000 is charged at rates in the First Schedule and, after reduction by the Chapter VIII-A rebate, increased by surcharges as provided in the Schedule. Net agricultural income above a de minimis amount is aggregated with total income for rate application using a prescribed three-step computation, subject to surcharge. Special rules govern tax determination where specific Chapters or sections apply, and withholding, collection and advance-tax rates are set out with prescribed surcharge additions; key definitions for domestic company, insurance commission and net agricultural income are provided. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 14:38:56 +0530 https://www.taxtmi.com/acts?id=49631