Income Tax Surcharge

Suppose an assessee has taxable income of Rs. 60 lakhs, after considering all deductions, as applicable under the new regime for AY 25-26. Basic tax liability as per the applicable slabs would be Rs. 1475000. Surcharge thereon at the rate of 10% would be Rs. 147500. Base for 4% education cess would be Rs. 1622500 (1475000+147500), which works out to Rs. 64900. Thus total tax liability would be Rs. 1687400 (1475000+147500+64900). Now if I do the calculation in the following manner, would it be a correct way of calculating tax and legally save tax. for 30% tax, the income would be Rs. 44 lakhs. I break this into two parts. One is Rs 34 lakhs, for arriving at the taxable income of Rs. 50 lakhs. Balance Rs. 10 lakhs added to it makes total taxable income as Rs 60 lakhs after considering other slabs also. Since upto Rs. 50 lakhs taxable income , there is no surcharge applicable, hence on balance Rs. 10 lakhs, tax @ 30% is Rs 3 lakhs & surcharge thereon @ 10% Rs. 30000 & 4% education cess would be Rs. 1200. My basic tax liability remains at Rs. 1475000, whereas, my surcharge liability goes down from 147500 to 30000, giving an effective savings of Rs. 117500 & 4% education cess thereon would be Rs. 4700. Thus my total tax savings would be Rs. 122200. Is my understanding correct?  I am not avoiding any tax, I am only recalculating the tax in a different way, hence there is no evasion of tax. If this is a right method, I think this can be applied for other slabs also, for different type of assessees also, who are liable to pay surcharge.