Provisional assessment for refund allows summary refund pending regular assessment, subject to adjustment and no right of appeal.

Section 141A permits the Income-tax Officer to make a summary provisional assessment for refund where a return claims tax paid under Chapters XVII-B or XVII-C exceeds tax payable, if regular assessment is likely to be delayed; such provisional assessments must give effect to depreciation allowances and loss carryforwards, treat firms as unregistered except in specified registration scenarios, require post-regular-assessment adjustment or recovery of excess provisional refunds, do not prejudice merits of issues in regular assessment, and are not appealable.

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