Provisional assessment for refund.—Omitted by the Direct Tax Laws (Amendment) Act, 1987, (w.e.f. 1-4-1989). Earlier section 141A was inserted by the Finance Act, 1968, s. 11 (w.e.f. 1-4- 1968). Original section was inserted by the Finance Act, 1963, s. 9 (w.e.f. 1-4-1963) and omitted by the Finance Act, 1964, s. 35 (w.e.f. 1-4-1964).