If gross receipts subject to TDS of an individual or HUF
exceed Rs. 10 lakhs, there is an add surcharge of 1.5%.
this means that if even after deducting TDS and all other
charges (ex. education cess) the income of a person still
exceeds Rs. 10,00,000 then an additional charge of 1.5%is
levied on the amount. this additional charge levied over
and above the actual charge is called surcharge.
hope this helps.. good luck!!!