Section 5 in The Taxation Laws (Amendment) Act, 2000
5. Payment of surcharge.-
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 amended by this Act,-(i)in the case of an assessee being a domestic company shall, 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 , be payable on or bef re the 15th day of March, 2001 ;(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.
