Surcharge

as per finance act 2013

position of Surcharges:-
persons other companies: (Individual, HUF, firms etc)
If Income > 1 cr.
Then surcharge rate is 10%
In case of Companies:
(A) In case of domestic company                          (B) in case of other companies 
If the total income >1cr < 10cr.                          1. If the total income >1cr < 10cr. 1.
Then, surcharge is 5%                                          than, surcharge is 2 %
If total income >10 cr.                                           2. If the total income > 10 cr.
Than Surcharges is 10%-amendment                   than, surcharge is 5% - amendment

In all other cases such as dividend distribution tax or  tax on distributed income there is increase in current surcharges of 5% to 10%

the additional surcharges will be in force for only one financial year i.e.2013-2014.