Register for applications of provisional refund.

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....r of instances were brought to the notice of the board where provisional assessment u/s.141 A had been made in appropriate cases resulting in avoidable payment in interest u/s.214. 2. Instruction No. 1078 laid down that all applications for provisional refund and all returns with incomes of over Rs.50,000 should be entered in a register on receipt. This register should be scrutinised periodically....