Section 4(1)(g) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(g)Micro, Small, Medium and Large units means investment in plant and machinery upto Rs.25 lakhs, Rs.5 crore, Rs.10 crore and above Rs.10 crore respectively or as prescribed or modified by the Government of India from time to time and applicable at the relevant time in individual cases.