Section 5(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)Notwithstanding the rescinding of the earlier schemes, the eligibility criteria, limitations, conditions, scale of tax exemption and prohibitions and restrictions under the relevant Industrial Policy and under the earlier schemes issued fry Finance (Taxation) Department as they existed immediately before 1st July, 2017 would continue to be applicable to the Reimbursement Scheme except to the extent Expressly been modified by this Scheme.
