Provisional assessment for refund.

141A.  [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.  Section 141A was inserted by the Finance Act, 1968, w.e.f.  1-4-1968. Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]