The concept of marginal relief is designed to provide relaxation from levy of surcharge to a taxpayer where the total INCOME exceeds marginally above Rs. 1 crore or Rs. 10 crore, as the case MAY be. Thus, while computing surcharge, in case of TAXPAYERS (i.e. Individuals/HUF/AOP/BOI/artificial juridical person) having total income of more than Rs. 1 crore, marginal relief shall be available in such a manner that the NET amount payable as income-tax and surcharge shall not exceed the total amount Source

The concept of marginal relief is designed to provide relaxation from levy of surcharge to a taxpayer where the total income exceeds marginally above Rs. 1 crore or Rs. 10 crore, as the case may be. Thus, while computing surcharge, in case of taxpayers (i.e. Individuals/HUF/AOP/BOI/artificial juridical person) having total income of more than Rs. 1 crore, marginal relief shall be available in such a manner that the net amount payable as income-tax and surcharge shall not exceed the total amount Source