Section 3(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)This Reimbursement Scheme shall be applicable to the existing eligible units which are eligible for full or partial tax exemption under the following Policies or earlier schemes, or notification, namely:-(a)The Assam Industries (Tax Exemption) Scheme, 2009, framed pursuant to Industrial and Investment Policy of Assam, 2008 or the notifications issued by the finance (Taxation) Department granting customized tax incentives under the said Policy of 2008;and(b)The Assam Industries (Tax Exemption) Scheme, 2015, framed pursuant to Industrial and Investment Policy of Assam, 2014 or the notifications issued by the Finance (Taxation) Department granting customized tax incentives under the said Policy of 2014.
