The NEW SURCHARGE scheme provides for levy of SC on income-tax on total income in the range between Rs 50,00,000 to one crore (first slab), and above. For the said first slab the prescribed rate of SC is 10%. The computarised System in place (CPC), however, auto calculates SC , instead of @the respective slab rate depending on the ‘income range’,-  on the rate applicable to over the outer limit of the slab.  For examle , if total income in a given case exceeds the threshold limit for the next higher slab- one crore (to two crores), the rate applied is 15%, subject of course to certain ‘marginal relief’. So much so, in such auto calculation, though clearly exempt, SC on income-tax on the sum of Rs. 50,00,000 (the threshold limit for the first slab) also gets charged. Aside: Does this not imply that  there is a fundamental deficiency in theSYSTEM ?! As per information gathered from limited known circles, it appears that, the surcharge so auto calculated has not at all been challenged but accepted. Solicit EXPERT’s opinion whether or not the auto calculation of SC in such manner as aforesaid is in contravention / violation of the NEW SURCHARGE scheme-if critically studied and mindfully analysed?