Marginal relief

A cap that stops your tax from exceeding the extra income that triggered it. Example: at ₹12,00,000 taxable income the new-regime rebate makes tax zero; at ₹12,10,000 the slab tax would be ₹61,500, but marginal relief caps it at ₹10,000, the amount you earned above the rebate line. The same principle applies at surcharge thresholds.