Provisional assessment for refund.

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..... ct, 1961 Reference is invited to Instruction No. 277 dated 17-3-1971 issued from F. No. 236/243/70-IT (Audit). 2. As per Proviso added to Sec. 141A by the Taxation Laws Act 1970, with effect from 1- .....

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..... ke such provisional assessments as soon as possible after the expiry of the specified period of six months. The Board are of the view that if provisional assessments are promptly made and the excess a .....

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