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[Cites 0, Cited by 0] [Section 4(1)] [Section 4] [Entire Act]

State of Assam - Subsection

Section 4(1)(h) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017

(h)Fixed capital investment means and includes investment in plant and machinery and land and building connected directly with manufacturing process and in case of hotels/resorts above 2 Star category and river cruise, it shall mean and include investment in plant and machinery, land and building directly connected with hotel premises or investment made in river cruise of capital nature.