Section 141A — [Omitted] (Provisional Assessment for Refund)
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Status: Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1 April 1989. (Section 141A had earlier been inserted w.e.f. 1 April 1963 and had itself been omitted and re-enacted in the interim.) It provided for a provisional assessment for the purpose of granting a refund pending regular assessment.
FA 2026: Not applicable — the section is not on the statute book.
A. SECTION COMMENTARY
Section 141A provided a mechanism for the provisional determination of refund due to an assessee on the basis of the return, so that the refund could be released before the regular assessment was completed. With the advent of self-assessment, summary processing under section 143(1) (which itself generates refunds) and the modern refund machinery, the provision became otiose and was omitted w.e.f. 1 April 1989.
Reproduced here with this note for completeness of the Chapter XIV treatise; no section is skipped.
B. STATUTORY POSITION (verbatim text)
The section stands omitted; the omission entry is reproduced from the local Act.
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.
C. AUTHORITIES
No live authority.
1. Historic note
Section 141A — omitted with effect from 1 April 1989
Position: Provisional assessment for refund under section 141A is no longer part of the Act; refunds on processing are now dealt with under section 143(1) and the refund provisions in Chapter XIX. No current dispute can arise under the omitted provision.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; Finance Act, 2026 changes are flagged in the commentary. Citations are stated as reported; orders of the Tribunal, Authority for Advance Rulings and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.
CHAPTER XIV — PROCEDURE FOR ASSESSMENT
Section 141A — [Omitted] (Provisional Assessment for Refund)
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Status: Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1 April 1989. (Section 141A had earlier been inserted w.e.f. 1 April 1963 and had itself been omitted and re-enacted in the interim.) It provided for a provisional assessment for the purpose of granting a refund pending regular assessment.
FA 2026: Not applicable — the section is not on the statute book.
A. SECTION COMMENTARY
Section 141A provided a mechanism for the provisional determination of refund due to an assessee on the basis of the return, so that the refund could be released before the regular assessment was completed. With the advent of self-assessment, summary processing under section 143(1) (which itself generates refunds) and the modern refund machinery, the provision became otiose and was omitted w.e.f. 1 April 1989.
Reproduced here with this note for completeness of the Chapter XIV treatise; no section is skipped.
B. STATUTORY POSITION (verbatim text)
The section stands omitted; the omission entry is reproduced from the local Act.
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.
C. AUTHORITIES
No live authority.
1. Historic note
Section 141A — omitted with effect from 1 April 1989
Position: Provisional assessment for refund under section 141A is no longer part of the Act; refunds on processing are now dealt with under section 143(1) and the refund provisions in Chapter XIX. No current dispute can arise under the omitted provision.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced from the Income-tax Act, 1961 (text as printed in the local Act, base text amended up to the Finance Act, 2025), with the publisher's footnote apparatus and amendment-marker brackets removed; Finance Act, 2026 changes are flagged in the commentary. Citations are stated as reported; orders of the Tribunal, Authority for Advance Rulings and High Courts are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority is given. This material is for professional reference and is not legal advice.