https://www.taxtmi.com/acts?id=3292 Section 141 allowed provisional assessment of tax based on the assessee's return and accompanying accounts, mandating application of specified allowances and loss carry forwards. Partners could be assessed for their share if the firm's return was received; firms could be treated as registered or unregistered for provisional purposes based on prior assessment and registration filings. Amounts paid towards provisional assessment were credited to any later regular assessment, with excess refundable, and provisional assessments did not give rise to a right of appeal. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 30 Jun 2025 11:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3292 Section 141 allowed provisional assessment of tax based on the assessee's return and accompanying accounts, mandating application of specified allowances and loss carry forwards. Partners could be assessed for their share if the firm's return was received; firms could be treated as registered or unregistered for provisional purposes based on prior assessment and registration filings. Amounts paid towards provisional assessment were credited to any later regular assessment, with excess refundable, and provisional assessments did not give rise to a right of appeal. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3292