Section 8(ii) in The Taxation Laws (Amendment) Act, 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.
