Section 12(5) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(5)Based on the recommendations of the Tax Reimbursement Committee or State Level Tax Reimbursement Committee, the Commissioner of State tax, within 15 days of such recommendations, shall pass an order sanctioning the tax reimbursement and shall issue refund advice in the formal annexed at Annexure-10 directly to the Cyber Treasury, Dispur with an intimation to the Office of the jurisdictional Assistant Commissioner of State tax or Superintendent of State tax and to the concerned eligible unit(s) and such refund advice may also be issued electronically to the Treasury. The Commissioner of State tax may issue a single consolidated sanction order covering number of eligible units for a particular period.
