Section 8 - Instalment of advance tax in case of additional surcharge, payable on 15th March, 2001 - 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 amended 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 charged after the date on which this Act comes into force.