Section 14 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
14. Budgetary provision and placing adequate fund at the disposal of Commissioner of State tax.
(1)Every year, the Finance Department shall keep a budgetary allocation of an amount which is equivalent to one hundred and fifteen percent of the amount of tax remitted/reimbursed during the previous financial year. Such budgetary allocation shall be placed at the disposal of the Commissioner of State tax. In case such budgetary provision falls short, further amount shall be allocated through supplementary demand.
