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In some earlier years, if your taxable income in the year exceeded Rs.10 lakhs, you had an additional burden. On top of your regular tax calculation, you had to pay an additional 10% of the amount of tax calculated thus. This additional amount was called surcharge. The FM talks of reintroducing surcharge for those whose income exceeds Rs 1 crore for 2013-14. This is, in effect, a higher tax rate - no different from increasing the tax slab itself.