https://www.taxtmi.com/circulars?id=9718 Interest on tax refunds for excess advance tax is allowable for the refunded provisional amount but is payable only at the time of the regular assessment; adjustments to interest (increase or reduction) follow from post assessment orders arising from the regular assessment process. The prior Board Instruction treating interest as payable on provisional assessment is withdrawn. en-us Fri, 24 Jan 1986 00:00:00 +0530 Wed, 08 Jun 2011 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9718 Interest on tax refunds for excess advance tax is allowable for the refunded provisional amount but is payable only at the time of the regular assessment; adjustments to interest (increase or reduction) follow from post assessment orders arising from the regular assessment process. The prior Board Instruction treating interest as payable on provisional assessment is withdrawn. Circulars Income Tax Fri, 24 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9718