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TypeBare Act JurisdictionCentral Government

Taxation Laws (Amendment) Act, 2001 Section 8

Installment of Advance Tax in Case of Additional Surcharge, Payable on 15th March, 2001

~1 min read
https://sooperkanoon.com/act/14737

Bare act section · Research

About this section

Taxation Laws (Amendment) Act, 2001 Section 8 is part of Taxation Laws (Amendment) Act, 2001 - Installment of Advance Tax in Case of Additional Surcharge, Payable on 15th March, 2001. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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 installment of "advance tax" paid or payable on or before the 15thday 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.

Frequently asked questions

What does Taxation Laws (Amendment) Act, 2001 Section 8 provide?

Section Section 8 of the Taxation Laws (Amendment) Act, 2001 (Installment of Advance Tax in Case of Additional Surcharge, Payable on 15th March, 2001) is reproduced on this page as part of the Taxation Laws (Amendment) Act, 2001. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Taxation Laws (Amendment) Act, 2001 Section 8?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Taxation Laws (Amendment) Act, 2001 Section 8. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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