Section 12(3)(a) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(a)Where the amount of tax to be reimbursed to an eligible unit does not exceed fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a Tax Reimbursement Committee consisting of the Commissioner of State tax (Chairperson), Additional/Joint Commissioner of State tax, Additional/Joint Commissioner of State tax (Member-Secretary) and a representative of the Commissioner of Industries, Assam, which shall be notified by the Commissioner of State tax.