Section – 141 : Provisional assessment
March 5, 2018
Section – 142 : Inquiry before assessment
March 5, 2018

Section – 141A : 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.]

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