Section 8 in The Taxation Laws (Amendment) Act, 2001
8. Instalment of advance tax in case of additional surcharge, payable on 15th March, 2001 .-
Notwithstanding anything contained in the Income- tax Act, the surcharge payable under section 2 of, and Part III of the First Schedule to, the principal Act, as am nded by this Act,-(i)in the case of an assessee, in respect of the instalment of" advance tax" paid or payable on or before the 15th day of June, 2000 , the 15th day of September, 2000 and the 15th day of December, 2000 , shall be payable on or before the 15th day of March 2001 ;(ii)in any case in which income- tax has to be charged under sub- section (4) of section 172 or sub- section (2) of section 174 or section 175 or sub- section (2) of section 176 of the Income- tax Act, shall be payable, only where such income- tax is so charg d after the date on which this Act comes into force.
