https://www.taxtmi.com/acts?id=9757 A new provision subjects provisional refunds granted under the provisional assessment provision to simple interest where no refund is due on regular assessment or where the provisional refund exceeds the regular refundable amount, charging interest from the date of refund until the date of regular assessment; subsequent orders that uphold the provisional refund reduce the interest chargeable, and first-time assessments under later assessment provisions are treated as regular assessments for these purposes. en-us Wed, 22 Oct 2008 09:18:34 +0530 Wed, 22 Oct 2008 09:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9757 A new provision subjects provisional refunds granted under the provisional assessment provision to simple interest where no refund is due on regular assessment or where the provisional refund exceeds the regular refundable amount, charging interest from the date of refund until the date of regular assessment; subsequent orders that uphold the provisional refund reduce the interest chargeable, and first-time assessments under later assessment provisions are treated as regular assessments for these purposes. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:18:34 +0530 https://www.taxtmi.com/acts?id=9757