Section 5(ii) in The Taxation Laws (Amendment) Act, 2000
(ii)in any case in which income- tax has to be charged under section 175 or sub- section (2) of section 176 of the said Act, shall be payable, in the case of an assessee being a domestic company, only where such income- tax is so charged after the date on hich this Act receives the assent of the President.
