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An additional percentage of income tax charged on high incomes, before cess.
Surcharge starts once total income passes ₹50,00,000 and rises in bands. The new regime's top band is lower than the old regime's. On capital gains under the special-rate sections and on dividends, surcharge is capped at a lower rate whatever the income.
It is worked out on the tax after the 87A rebate, and cess is then charged on tax plus surcharge.
Figures on this page are filled from the same tax and scheme tables the calculators use, for the current financial year. Every term in the glossary.