https://www.taxtmi.com/acts?id=53266 Consolidates slab-based income-tax rates for individuals (standard, senior, very senior), cooperative societies, firms, local authorities and companies; specifies reduced domestic company rates tied to turnover and concessional treatment for certain historical royalty and technical service receipts. Establishes a detailed surcharge regime tied to income bands and person categories with caps for dividend and capital gains, sets itemised TDS rates by payer/payee status and income type, aligns advance tax and salary deduction rates with these schedules, and prescribes rules for computing net agricultural income including deemed percentages, loss set-off and assessment procedure adaptations. en-us Sun, 01 Feb 2026 17:06:04 +0530 Mon, 02 Feb 2026 11:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53266 Consolidates slab-based income-tax rates for individuals (standard, senior, very senior), cooperative societies, firms, local authorities and companies; specifies reduced domestic company rates tied to turnover and concessional treatment for certain historical royalty and technical service receipts. Establishes a detailed surcharge regime tied to income bands and person categories with caps for dividend and capital gains, sets itemised TDS rates by payer/payee status and income type, aligns advance tax and salary deduction rates with these schedules, and prescribes rules for computing net agricultural income including deemed percentages, loss set-off and assessment procedure adaptations. Act-Rules Bills Sun, 01 Feb 2026 17:06:04 +0530 https://www.taxtmi.com/acts?id=53266