Let's understand the Surplus in the economical term, the surplus is the amount that is transferred to the government by RBI. According to the RBI’s financial statements, RBI has to transfer the balance reserves to the government after meeting its needs. RBI does not have to pay income tax on the surplus since they transfer it to the government. The surplus amount is also called “dividend”.

The balance sheet size of the RBI as in June 2019 holds a surplus of Rs 40.5 trillion. According to the recent transfer model made by the expert committee under Bimal Jalan, RBi transferred 1.3% of the fund. That amounted to Rs 52,637 crore as excess provisions. 
On 26th August 2019, the Reserve Bank of India's (RBI’s) board transferred reserves to the government worth Rs 1.76 trillion. The total amount included Rs 1.23 lakh crore was as surplus for the current year and balance of Rs 52,637 crore was from the surplus. This year the government doubled the previous highest record of Rs 65,896 crore.
The previous year record stood low, the government transferred around Rs 50,000 crore only.