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Report No. 12

E-Tax payable under provisional assessment.

244. Recovery of tax payable under provisional assessment.-

For the avoidance of doubt, it is hereby declared that the provisions of section 229, [all sections embodying any part of section 45] except section 229(5) [45, 1st Proviso], and sections 230 to 239 [all section's embodying any part of section 46] apply in relation to any tax payable in pursuance of a provisional assessment made under sections 145(1) and 145(2), [section 23B(1)] as if it were a regular assessment made under section 147 or 148 [23(1) to (5)].

[Section 23B(5)]

Income-Tax Act, 1922 Back

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