Section 10(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)An eligible new unit or expansion unit shall make an application in the formal annexed at Annexure-3 and Apnexure 4, respectively under the Reimbursement Scheme for issuance of Eligibility Certificate to the specified authority, within one year of the commencement of commercial production:Provided that on application by an eligible unit including an existing unit, the Finances (Taxation) Department may condone the delay in filing such application on sufficient grounds.
