Savings in Surcharge on Income Tax & Education Cess

Taxable income of Mr X is more than Rs. 50 lakhs over and above the marginal relief as prescribed by the Act, say for AY 23-24. Since the income is exceeding the limit of Rs. 50 lakhs, it would be subject to surcharge and Secondary & Higher Education Cess thereon.I am giving below my calculations in a tabular format. I would request the experts, to enlighten me, whether I am right in my understanding:

Let us say that the taxable income of Mr X is Rs. 60 lakhs for AY 23-24. Tax calculations would be as follows, based on old regime. In case of new regime, the differential is Rs. 49920. One may check calculations for oneself.

Slabs	Tax Rate %	Tax Amount	Revised Tax Amount	Difference
Upto 500000	5	12500	12500	0
500000 to 1000000	20%	100000	100000	0
Above 10 lakhs *	30%	1500000	1200000	300000
Above 10 lakhs *	30%	0	300000	-300000
Basic Tax		1612500	1612500	0
Surcharge	10%	161250	30000	131250
Basic Tax with Surcharge		1773750	1642500	131250
Add: Education Cess	4%	70950	65700	5250
Total Tax Liability		1844700	1708200	136500

Above 10 lakhs figure is deliberately broken into 2 parts, to show the savings in surcharge and corresponding savings in SHEC. Basically, the rate of surcharge is also applied slab wise, in similar way to applicability of basic tax. Basic tax figure is not disturbed at all, hence there is no evasion of tax. If this is a right method of calculation, then it can be applied to any income and assesee, subject to surcharge and corresponding SHEC thereon

The surcharge is NOT calculated slab-wise like income tax.

Once your total taxable income crosses ₹50 lakh, surcharge is levied on entire amount of income tax payable, not only on the amount of income above ₹50 lakh.

E.g., If tax payable is ₹16,12,500, surcharge of 10% = ₹1,61,250, not ₹30,000 as you’re suggesting.
Your suggestion:

"Above ₹10 lakhs is split into two parts to show 'savings' in surcharge" — this is incorrect and not accepted under Income Tax rules.
You cannot arbitrarily split income to apply lower surcharge. The Income Tax Act does not allow this method. The income threshold is decisive in choosing surcharge rate.