Register for applications of provisional refund.

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..... sued because a number of instances were brought to the notice of the board where provisional assessment u/s.141 A had been made in appropriate cases resulting in avoidable payment in interest u/s.214. 2. Instruction No. 1078 laid down that all applications for provisional refund and all returns with incomes of over Rs.50,000 should be entered in a register on receipt. This register should be scr .....

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..... he present instructions laying down the procedure for dealing with cases of provisional refunds remain unaltered. The columns in the register presently prescribed may be modified suitably. 4. The instructions may kindly be brought to the notice of all officers working in your charge. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementi .....

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