surcharge

In certain cases double tax exist in direct tax....however it does not exist in a great extent. And the government is collecting it to reduce the gap between rich and poor people.

why surcharge is levied?

just to reduce the gap between rich and poor people....... just think that the people with income less than 50 lakhs are paying cess but not surcharge and imagine if the people of more than 50 lakhs are simply paying only cess than what will be the difference between rich and poor people...... so to prevent hardship with the poor or middle class people........ surcharge is levied......