Section 2(iii) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(iii)'new unit' which commences its commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and Investment Policy of Assam, 2014 and it includes hotels/resorts above 2-star category and river cruise.
