68. During the P.Y.2020-21, Mr. Ranjit has short-term capital gains of 95 lakhs taxable under section 111A, long-term capital gains of 110 lakhs taxable under section 112A and business income of 90 lakhs. Which of the following statements is correct? (a) Surcharge @25% is leviable on income tax computed on total income of 2.95 crore, since total income exceeds 2 crore. (b) Surcharge @15% is leviable on income-tax computed on total income of 2.95 crore. - (c) Surcharge @15% is leviable in respect of income-tax computed on capital gains of 2.05 crore; in respect of business income, surcharge is leviable@25% on income-tax, since total income exceeds 2 crore. Surcharge@15% is leviable in respect of income-tax computed on capital gains of * 2.05 crore; surcharge@10% is leviable on income-tax computed on business income, since the same exceeds 50 lakhs but is less than 1 crore. (d)