https://www.taxtmi.com/acts?id=46010 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. en-us Wed, 11 Dec 2024 17:17:25 +0530 Wed, 11 Dec 2024 17:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46010 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. Act-Rules F. Acts / Amendment Acts Wed, 11 Dec 2024 17:17:25 +0530 https://www.taxtmi.com/acts?id=46010