Surcharge is a percentage of the tax and switches on the moment income crosses a threshold, so without relief a small raise can cost more than it pays. This shows the relief and the cliff it removes.
Also called: marginal relief calculator, surcharge on income tax.
Relief of ₹91,250 cuts the surcharge from ₹1,08,750 to ₹17,500. Without it, crossing the threshold would have cost ₹91,250 more in tax than the income that triggered it.
Computed from the published rates for the tax year you selected, which is not necessarily the current year. A calculation, not tax advice, and it does not know anything about your circumstances beyond the figures entered.
This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for India change on a published schedule; the effective date is shown on every rule-based tool.
Compare two positions: yours, and someone earning exactly the threshold. The law will not allow the extra tax to exceed the extra income, so relief is the amount by which it otherwise would. At a hundred rupees over fifty lakh the raw surcharge is over a lakh, and relief cuts it to a few tens of rupees.
relief = max(0, (tax + surcharge at your income) - tax at the threshold - (your income - threshold))Each of these is asserted on every build. If a change to the engine ever moved one of these answers, the build would fail before the page could print it.
Marginal relief₹1,07,933
Standard deduction of 75,000 leaves 50,00,100 taxable, a hundred rupees past the threshold
Open this exampleMarginal relief₹0
Relief tapers to nothing once the extra income exceeds the extra tax
Open this exampleMarginal relief₹0
boundary: relief only exists where surcharge does
Open this exampleFormula version 1.0.0 · definition 1.0.0 · India · Report a problem with this calculator