https://www.taxtmi.com/acts?id=6364 The provision empowered the assessing officer to make a provisional assessment of wealth-tax in a summary manner based on the return and accompanying accounts; payments under such provisional assessment were treated as payments towards the regular assessment with any excess refundable, the provisional assessment did not prejudice the merits of issues in the regular assessment, there was no right of appeal, and specified procedural provisions applied as if it were a regular assessment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 08 Sep 2012 14:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6364 The provision empowered the assessing officer to make a provisional assessment of wealth-tax in a summary manner based on the return and accompanying accounts; payments under such provisional assessment were treated as payments towards the regular assessment with any excess refundable, the provisional assessment did not prejudice the merits of issues in the regular assessment, there was no right of appeal, and specified procedural provisions applied as if it were a regular assessment. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6364