$2.$ During the P$.$Y$\mathrm{.}2023-24,$ Mr$.$ Rohan has Rs$.80$ lakhs of short$-$term capital gains taxable u$/$s $111$A$,$ Rs$.70$ lakhs of long$-$term capital gains taxable u$/$s $112$A and business income of Rs$.2\mathrm{.}90$ crores. Which of the following statements is correct?

$($a$)$ Surcharge@$25\%$ is leviable on income$-$tax computed on total income of Rs$.4\mathrm{.}40$ crores

$($b$)$ Surcharge@$15\%$ is leviable on income$-$tax computed on total income of Rs$.4\mathrm{.}40$ crore

$($c$)$ Surcharge@$15\%$ is leviable in respect of income$-$tax computed on capital gains of Rs$.1\mathrm{.}50$ crore, in respect of business income of Rs$.2\mathrm{.}90$ crores, surcharge is leviable@$25\%$ on income$-$tax

$($d$)$ Surcharge@ $15\%$ is leviable in respect of income$-$tax computed on capital gains of Rs$.1\mathrm{.}50$ crore, in respect of business Income of Rs $2\mathrm{.}90$ crores, surcharge is leviable $37$ on income tax