Section 141A - Omitted - Income-tax Act, 1961

Provisional assessment for refund. 141A. 1 [****] ------------------- Notes :- 1. 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 . Prior to its omission, section 141A was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Finance Act, 1974, w.e.f. 1-4-1975, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance Act, 1976, w.e.f. 1-4-1976 and the Finance Act, 1988, w.e.f. 1-4-1988.