Rate of income Tax & surcharge

hi,

pl solve below queries as earliest :

1) Rate of FBT for Foreign co. =30% or 40 %

2) is 1 crore limit of surcharge(2.5%) applicable on foreign company too ?(in both case FBT & Income tax)

3) Is it OK that we charge surcharge on Income tax but not on FBT ?

thanx in advance