tax rates covered by which section of Income Tax

Dear Pritam,

Rates of taxes, surcharge, etc are not defined in any section.. There is First Schedule to every Finance Act, which specify the rates of taxes, 

Amir is right pritam,

Section 4 of the income tax act says that the income of every person will be charged to tax by a central statute enacted for this purpose, which is the Finance Act passed by parliament... 

Thus rate of tax is determined by Finance act of every year.