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The Income-Tax Act, 1961 141. [Provisional assessment.]- Omitted by the Taxation Laws (Amendment) Act, 1970, s. 28 (w.e.f. 1-4-1971). 141A. [Provisional assessment for refund.]-Omitted by the Direct Tax Laws (Amendment) Act, 1987, (w.e.f. 1-4-1989). Earlier section 141A was inserted by the Finance Act, 1968, s. 11 (w.e.f. 1-4- 1968). Original section was inserted by the Finance Act, 1963, s. 9 (w.e.f. 1-4-1963) and omitted by the Finance Act, 1964, s. 35 (w.e.f. 1-4-1964).    |
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