Tax credit u/s 115 jaa

Hello Freinds Sec. 115 JAA allows set off in respect of brought forward tax credit to the extent difference between the tax on his total income and the tax which would have been payable under the provisions of sub-section (1) of section 115 JB for that assessment year. My question is whether the set-off is the difference between tax as sec 115 JB(incl. Surcharge & E.Cess) and tax as per the normal provision of the Income Tax Act(incl. Surcharge & E. Cess)or difference between tax as per sec 115 JB(excl. Surcharge & E.Cess)and tax as per the normal provision of the Income Tax Act(excl. Surcharge & E. Cess). Thanks in advance!