The person's income above Rs. 50 lakh is Rs. 1 lakh (Rs. 51 lakh - Rs. 50 lakh).
On Rs. 51 lakh, the person is supposed to pay tax of Rs. 13.42 lakh and surcharge of ( @ 10%) Rs. 1.34 lakh for (AY 2018-19).
Since the surcharge (Rs. 1.34 lakh) is more than the income differential between (Rs.51 lakh and Rs. 50 lakh), the surcharge of 10 per cent will not be applicable.
Thus, the person with taxable income of Rs. 51 lakh will pay tax of Rs. 13.42 lakh and surcharge of Rs.70,000 ((70 per cent of incremental income of Rs. 1 lakh) which comes to Rs. 14.12 lakh. Including cess (3%), it will come to Rs. 14.54 lakh.
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