Income Tax Section - 141A, Income Tax Act, 1961-2020

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Section - 141A,  Income Tax Act, 1961-2020

Provisional assessment for refund.

141A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968. Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]